| |
The Tax Publishers 2022 TaxPub(GST) 1485 (Guj-HC) : (2022) 066 GST Law Times 0298 : (2023) 109 ITPJ (G) 0296
CENTRAL GOODS AND SERVICES TAX ACT, 2017
Section 54
Where notification was issed in which computation of period of limitation for filing refund application was excluded in which assessee filed application, authority was directed to reconsider the claim of refund.
|
Refund of tax - Limitation period application of refund rejected as time-barred - Time period excluded by notification issued by government - Validity
Assessee filed an application for refund of unutilised input tax credit which was rejected by Jt. Commissioner on the ground that application for refund was barred by limitation. During the pendency of the Special Civil Application, the Central Board of Indirect Taxes and Customs, issued notification whereby the computation of period of limitation for filing refund application under section 54 of the Act came to be excluded. Held: As notification was issued in which computation of period of limitation for filing refund application was excluded in which assessee filed application, hence authority was directed to reconsider the claim of refund.
REFERRED :
FAVOUR : Petition disposed of.
A.Y. :
IN THE GUJARAT HIGH COURT
N.V. ANJARIA & BHARGAV D. KARIA
Supernova Engineers Ltd. v. Jt. Commissioner (A)
R/Special Civil Application No. 18978 of 2021
26 August, 2022
Petitioner by : Anand Nainawati
Respondent by : Nikunt K Raval
N.V. Anjaria
Heard learned advocate Mr. Anand Nainawati for the petitioner and learned advocate Mr. Nikunt Raval for the respondents.
 SUBSCRIBE FOR FULL CONTENT
|