Case Law Details
Megicon Impex Pvt Ltd Vs Commissioner Of Central Goods And Services Tax Delhi West & Ors. (Delhi High Court)
he learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing a refund application under Sections 54 or Section 55 of the Act.
It is apparent that the said notification was issued in view of the order passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No. 3 of 2020: In Re: Cognizance For Extension of Limitation.
In view of the above, the impugned orders cannot be sustained as the benefit of the relaxation in the period of limitation has not been accorded to the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The petitioner has filed the present petition, inter alia, impugning an order dated 24.07.2020 passed by the adjudicating authority and an order dated 27.08.2020, passed by the Appellate Authority [Additional Commissioner of Central Tax (Appeals)], rejecting the petitioner’s appeal against the order dated 24.07.2020.
2. The impugned order dated 24.07.2020 indicates that the petitioner’s application for refund was rejected on the ground that it was filed beyond the period of two years as stipulated under Section 54(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred as “the Act”). Paragraph 3.5 of the said impugned order reads as under:
“3.5 It is observed that the party has filed refund application for the period of February, 2018 on 29.04.2020 for an amount of Rs. 67,35,077/- The earlier application for the same period was for an amount of Rs. 92,65,473/-. Thus, amending the same by reducing in by Rs 25,30,396/-. A deficiency memo was issued to the party on 13.05.2020 for clarifying the deficiencies, which arose during verification of refund application. The party had submitted their refund application on 25.05.2020 for the period of February, 2018 for Rs. 6607432/- after rectification of deficiencies.”
3. The petitioner had appealed the impugned order dated 24.07.2020 before the Additional Commissioner of Central Tax (Appeals).However, the said appeal was rejected as the Appellate Authority had concluded that the impugned order dated 24.07.2020 was passed in accordance with law and warranted no interference.
4. The learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing a refund application under Sections 54 or Section 55 of the Act.
5. It is apparent that the said notification was issued in view of the order passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No. 3 of 2020: In Re: Cognizance For Extension of Limitation.
6. In view of the above, the impugned orders cannot be sustained as the benefit of the relaxation in the period of limitation has not been accorded to the petitioner.
7. The respondents are directed to forthwith process the petitioner’s application for refund in accordance with law.
8. The petition is disposed of in the above terms.
