Case Law Details
Trafigura Global Services Pvt Ltd Vs Central Board of Indirect Taxes and Customs (Bombay High Court)
HC held that limitation period for a GST refund application should be considered from the date of online filing, not the date of manual filing. The petitioner had challenged the rejection of their GST refund application on the grounds of being time-barred. HC referred to Gujarat High Court decision in the case of Chromotolab and Biotech Solutions vs. Union of India 2022 (10) TMI 1000 – GUJARAT HIGH COURT supporting the online filing date as the starting point for the limitation period. The court quashed the impugned order and directed the Deputy Commissioner to restore the refund application and issue appropriate orders after considering the observations made. HC decision clarifies the applicable limitation period for GST refund applications and provides relief to the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
Heard the learned Counsel for the parties. Taken up for disposal.
2. The Petitioner has challenged the order passed by the Deputy Commissioner, Central Goods & Services Tax and Central Excise (CGST & CEx), Division-IV, Mumbai (East) dated 27 May 2022 rejecting the Refund Application Reference No.(ARN):AA2703180801267 filed by the Petitioner.
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