M/S Amplify Analytix INDIA Private Limited vs. The Assistant Commissioner Of Commercial Taxes

Heard learned counsel for the petitioner, learned counsel for the respondent and perused the material on record.

Learned counsel for the petitioner would reiterate the various contentions urged in the petition and submits that the refund application filed by the petitioner may be processed and disposed of by the respondent in accordance with law bearing in mind the judgments rendered by this Court in the cases of M/s.Gunnam Infra Projects Private Limited vs. The Union of India and others in W.P.No.17779/2025 dated 07.11.2025 and M/s.Durgambika Traders and Union of India and others in HC-KAR NC: 2025:KHC:51901 W.P.No.5131/2024. M/s.Durgambika Traders's case supra reads as under; "In this petition, petitioner seeks for the following reliefs:- “a) Issue a Writ of Certiorari, or such other Writ, Order or direction in the nature of a Writ of Certiorari, quashing the impugned 3(Three) deficiency notes in FORM GST RFD-03 dated 18.05.2023 (Bearing Reference No. ZE2905230288486), 05.07.2023 (Bearing Reference No. -) and 14.12.2023 (Bearing Reference No. -) issued by Respondent No.4 under Rule 90(3) of the Central Goods and Services Rules, 2017 (Annexure – R1, Annexure R2 and Annexure R3 respectively); b) Issue a Writ of Mandamus, or such other Writ, Order or direction in the nature of a Writ of Mandamus, to Respondent No.04 to issue acknowledgment in FORM GST RFD-02 in accordance with law against the fresh Refund application on the directions from this Hon’ble court to be submitted by Petitioner in FORM GST RFD-01. c) Pass such other or further orders as this Honourable Court may deem fit and proper in the facts and circumstances of the case, and in the interests of HC-KAR NC: 2025:KHC:51901 justice and equity, including the costs of this writ petition. For which act of kindness, the Petitioner shall as in duty bound, ever pray.”

Heard learned counsel for the petitioner and learned CGSC for respondent No.1, learned counsel for respondent Nos.2 to 5 and learned counsel for respondent No.6 and perused the material on record.

Learned counsel for the petitioner submits that despite repeated refund applications at Annexure- P1 dated 03.05.2023, P2 dated 26.02.2023 and P3 dated 29.11.2023, the respondents have repeatedly issued deficiency memos without considering the refund request of the petitioner, who is before this Court by way of the present petition.

It is submitted that the petitioner is ready and willing to file a fresh/new refund application and the same may be construed or treated as having been filed from the date of the first refund application dated 03.05.2023 and the fresh/new refund application to be filed by the petitioner may be directed to be considered as if the same was filed on 03.05.2023 on which date the petitioner filed the first refund application and to dispose of and pass appropriate orders on the fresh/new refund application to be filed by the petitioner HC-KAR NC: 2025:KHC:51901 including the claim for interest put forth by the petitioner.

Per contra, learned counsel for the respondents on instructions submits that if the petitioner files a fresh/new refund application along with supporting documents, the concerned respondents shall consider the refund application in accordance with law without reference to the period of limitation and by treating the fresh/new application as if it was filed on 03.05.2023 which was the date of filing the first refund application and take appropriate decision and pass appropriate orders in accordance with law.

In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition by issuing certain directions to the respondents.

In the result, I pass the following: ORDER i) The petition is hereby disposed of. ii) The petitioner is reserved liberty to file a fresh/new refund application along with relevant documents within a period of 6 weeks from the date of receipt of a copy of this order. iii) It is further directed that pursuant to the petitioner filing fresh/new refund application along with HC-KAR NC: 2025:KHC:51901 relevant documents before the respondents, the respondents shall construe/consider/treat the fresh/new refund application to be filed by the petitioner as if the same was filed on 03.05.2023 on which date the first refund application was filed by the petitioner and by excluding the entire period from 03.05.2023 till the date of filing the fresh/new refund application for the purpose of limitation under Section 54 of the CGST Act. iv) Along with fresh/new refund application, the liberty is reserved in favour of the petitioner to file pleadings/documents etc., in support of his claim. v) Pursuant to the petitioner filing the fresh/new refund application, the concerned respondent shall consider the refund claim of the petitioner and pass appropriate orders together with the claim of interest put forth by the petitioner in accordance with the provisions contained in Section 54 of the CGST Act read with Rule 89 of the CGST Rules as expeditiously as possible within a period of three months from the date of petitioner filing fresh/new refund application. vi) Immediately upon the petitioner filing a fresh/new refund application as stated supra, the concerned respondent shall issue an acknowledgment in RFD-02 to the petitioner and proceed further in accordance with law. HC-KAR NC: 2025:KHC:51901 vii) All rival contentions and all aspects of the matter except limitation are kept open and no opinion is expressed on the same. viii) Liberty is also reserved in favour of the petitioner to take recourse to such other remedies as available in law including approaching this Court, subsequently, if the occasion, so arises."

Per-contra, the learned HCGP submits that if reasonable time is granted, the respondents would consider and pass appropriate orders on the refund application at Annexure-B in accordance with law. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition directing the concerned respondent to consider, process and pass appropriate orders/take appropriate decision on the refund application dated 20.12.2024 at Annexure-B by considering the claim for refund together with applicable interest put forth by the petitioner in accordance with law bearing in mind the judgments of this Court in the cases of M/s.Gunnam Infra Projects Private Limited vs. The Union of India and others (W.P.No.17779/2025) and M/s.Durgambika Traders vs. The Union of India and others HC-KAR NC: 2025:KHC:51901 (W.P.No.5131/2024) within a period of four months from the date of receipt of a copy of this order.