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ASHWANI KUMAR MISHRA, VINOD DIWAKAR
Anya Traders – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petitioner's application for tax refund delayed. (Para 1 , 4 , 5 , 6) |
| 2. circulars and prior rulings support delay rationale. (Para 2 , 3 , 10 , 11) |
| 3. court acknowledges supreme court's exclusion period. (Para 7 , 8) |
| 4. timeline impacted by covid cannot justify rejection. (Para 9) |
| 5. order quashed; fresh decision required. (Para 12) |
JUDGMENT
Ashwani Kumar Mishra, J.
Petitioner is aggrieved by an order passed in appeal dated 27.10.2021 by the respondent no. 3, declining the refund of tax claimed by the petitioner on the ground that petitioner belatedly applied for it.
2. Counsel for the petitioner submits that the application was made during Covid period and dealing with such exigency a subsequent circular has been issued by Central Board of Indirect Taxes and Customs dated 5th July, 2022, where under such applications are to be entertained and that the claim of the petitioner for refund is covered by such circular. Reliance is also placed upon an order passed by a coordinate bench in Writ Tax No. 173 of 2022, wherein reliance is placed upon the order passed by the Supreme Court on 10.1.2022 extending the time for making of such applications, which is reproduced hereina
Limitations for refund claims under the Goods and Services Tax Act can be suspended due to exceptional circumstances such as a pandemic, making rejection solely on delay unsustainable.
The restrictions on refund of accumulated input tax credit under Notification No. 9/2022 apply prospectively only, allowing claims for periods prior to the notification while filed within the statuto....
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 exclusion of the period from 15.03.2020 till 14.03.2021 in computing the period of limitation for any suit, appeal, application or proceeding, as directed by the Hon’ble Supreme Court, influenced....
The central legal point established in the judgment is that the exclusion of a specific period for filing refund applications under the CGST Act can impact the determination of whether an application....
The court established that the extension of the limitation period for GST refund applications due to COVID-19 applies retroactively to claims made during that period.
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....
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