Hallmark Vs Jammu and Kashmir Goods and Services Tax Department (Jammu & Kashmir High Court)
Jammu Kashmir High Court held that the time limit for refund of GST u/s. 54 of the Central Goods and Services Tax Act, 2017 will be determined from the date the original application came to be filed by the petitioner concern and not from the date of follow-up application.
Facts- The petitioner through the medium of present writ petition is seeking to quash deficiency memo (Form-GST-RFD-03) dated 15.10.2020 issued by Assistant Commissioner, Goods and Services Tax, respondent No.2 herein, under Section 54 of Central Goods and Services Tax Act, 2017, whereby the application for refund of GST paid by the petitioner concern has been rejected on the ground of limitation. The petitioner is also seeking a direction to the respondents to process and release the GST refund of petitioner.
Conclusion- Held that the time limit for refund of GST will be determined from the date the original application came to be filed by the petitioner concern and not from the date of follow-up application. The follow-up application, which came to be filed by the petitioner concern only on the advice of respondent No.2, was in continuation to the proceedings related to the original application, as such the time period to claim the refund of GST was required to be determined based on the original application and not the follow-up application. Therefore, the follow-up application cannot be said to be a new application, rather the same was in continuation to the original application as the proceedings in the first application had not come to an end. Thus, held that it proper to allow the writ petition and quash deficiency memo (Form-GST-RFD-03) bearing reference No.Z00110200180922 dated 15.10.2020 issued by Assistant Commissioner, Goods and Services Tax.
