M/S Bushrah Export House , Lucknow Thru. Sole Proprietor Syed Asif Ali Vs Union Of India (Allahabad High Court)
In Bushrah Export House Vs Union of India Thru., the Allahabad High Court addressed a dispute over the refund of Input Tax Credit (ITC) amounting to ₹98,62,180 for the period April-May 2020. The petitioner, a garment exporter, had initially filed a refund application on October 18, 2023, which was acknowledged. However, a show cause notice issued on March 14, 2024, far exceeded the statutory time limit under Section 54(7) of the CGST Act, 2017. The petitioner responded to the notice, but their explanation was disregarded, leading to the rejection of their claim via an order on May 1, 2024. The petitioner sought relief through this writ petition, citing delays and procedural lapses.
The Court noted that a related matter involving the petitioner is pending in a Special Appeal but clarified that the cause of action in this case is distinct. It acknowledged the petitioner’s mistaken approach to the High Court and directed them to file an appeal with the appropriate appellate authority as per Section 107 of the CGST Act. The appellate authority has been instructed to consider the appeal on its merits, recognizing the significant time already spent by the petitioner on this matter.
