Revenue is directed to consider assessee’s claim of refund within eight weeks.
Revenue is directed to consider assessee’s claim of refund within eight weeks.
Refund — Assessee has filed writ petition to seek refund claim —
Whether, Assessee is entitled to impugned refund claim — Held, revenue is directed to consider Assessee’s application in question afresh on merits, and not on point of limitation, and in accordance with law considering referred judgments, by passing reasoned and speaking order.
Heard learned advocates appearing for the parties.
In this writ petition, petitioner has challenged the impugned order dated January 18, 2022 passed by the respondent-GST authority rejecting the claim for refund to the petitioner on the ground of limitation.
Learned advocate for the petitioner submits that the impugned order of rejection is bad in law. In support of his contention, he has relied upon an unreported decision of the Bombay High Court dated January 10th, 2022 passed in Writ Petition (L) No.1275 of 2021 (Saiher Supply Chain Consulting Pvt. Ltd.-vs-The Union of India & Anr.) and also an unreported decision of the Madras High Court dated September 28th, 2021 passed in WP No.18165 of 2021 & WMP Nos.19386 & 19389 of 2021 (M/s. GNC Infra LLP-vs-Assistant Commissioner (Circle) Ekkatuthangal, Commercial Tax Department) and also my order dated February 2nd, 2022 passed in WPA No.950 of 2022 (Imran Javed v. Assistant Commissioner, State Tax, Ballygunge Charge & Ors.
Considering the submission of the parties, this writ petition being WPA 8107 of 2022 is disposed of by setting aside the impugned order dated January 18th, 2022 with a direction upon the first respondent concerned to consider the petitioner’s application in question afresh on merits, and not on the point of limitation, and in accordance with law considering the referred judgments, by passing a reasoned and speaking order, within eight weeks from the date of communication of this order.
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