Case Law Details
Gamma Gaana Limited Vs Union of India (Allahabad High Court)
GST Refund Application cannot be rejected on mere ground of delay in the light of Supreme Court Order – High Court of Allahabad
The Hon’ble High Court of Allahabad has declared in Gamma Gaana Limited Vs. Union of India & 3 others in Writ Tax No. 173 of 2022/Dated.- March 3, 2022 that the refund application of the petitioner could not have been rejected by the respondent officer merely on the ground of delay, ignoring the order of Hon’ble Supreme Court in its order dated 10.01.2022 where it was held that “In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply.”
Facts of the case
Petitioner filed refund application for tax period from April to June, 2018, July to September, 2018 and October to December, 2018, which have been rejected by the impugned order under challenge in the Writ Petition herein. As per the said order, the period of limitation for filing refund application in terms of Section 54(1) of the CGST/UPGST Act, had expired in September, 2020 and even period extended by the department has also expired on 30.11.2020. Thereafter, petitioner filed refund application on 31.03.2021, which has been rejected by the impugned order on the ground of delay. According to the petitioner assessee the period between 15.03.2020 to 28.02.2022 has been directed by the Supreme Court to be excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, vide order dated 10.01.2022 in Misc. Application No. 21 of 2022 in Suo-Moto Writ Petition (C) No.3 of 2020.
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