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BHARGAV D. KARIA, NIRAL R. MEHTA
Darshan Processors – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned advocate Mr. Hiren J. Trivedi for the petitioner, learned advocate Mr.Hirak Shah for learned advocate Mr. Nikunt Raval for respondent no.2 and learned Assistant Government Pleader Mr. Raj Tanna for the respondent State.
2. Since issue involved in all these petitions is identical, they have been heard together would be disposed of by this common judgment.
3. Rule returnable forthwith. Learned advocate Mr.Hirak Shah for learned advocate Mr. Nikunt Raval waives service of notice of rule on behalf of respondent no.2 and learned Assistant Government Pleader Mr. Raj Tanna waives service of notice of rule on behalf of the respondent State.
4. For the sake of convenience, facts are noted from Special Civil Application No.2114 of 2021.
5. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
The court established that the limitation period for refund applications under the CGST Act is determined by the original filing date, not subsequent deficiencies.
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
The court held that a refund application filed within the statutory period cannot be rejected on grounds of limitation, and the applicant must be afforded an opportunity to be heard before any reject....
The filing of an application for refund in the prescribed form and manner stops the running of the limitation period, even if further documents or clarifications are sought by the proper officer.
Voluntary payments made under a mistake are not subject to the limitation period for refund claims under Section 54(1) of the GST Act.
The main legal point established in the judgment is the principle of unjust enrichment and the applicability of Section 54 of the CGST Act in claiming refunds under the GST regime.
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