Sr. No.141 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision : 07.04.2026 M/S SAIN DASS OVERSEAS …PETITIONER Versus UNION OF INDIA AND ORS …RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Sholab Arora, Advocate for the petitioner. (Through V.C.)

Ms. Ridhi Bansal, Advocate for the respondents.

***

DEEPAK SIBAL, J. (Oral)

The petitioner’s application for refund of GST, made under Section 54 of the Central Goods and Services Act, 2017 (for short-the Act), was rejected by the revenue through order dated 03.07.2020 against which, on 06.11.2024, the petitioner filed a statutory appeal under Section 107(1) of the Act which appeal has been rejected, on the ground of delay, through communication dated 06.02.2026 (Annexure P-12). The communication dated 06.02.2026 is the subject matter of challenge through the instant petition.

2. Learned counsel for the parties have been heard and with their able assistance, the records of the case have also been perused.

3. Relevant Sub Sections of Section 107 of the Act are reproduced below for ready reference:-

“107(1) Any person aggrieved by any decision or order passed under this Act o