Laxmi Metal And And Machines Through Its Partner Satish Kumar Joon vs. Union Of INDIA And Ors
Held
The High Court held that the Appellate Authority erred in calculating the period of limitation for filing the appeal. The Court found that the appeal was filed within the permissible period, considering the exclusion of the date of communication and the extended period allowed under Section 107(4).
Facts
The petitioner deposited IGST on ocean freight under RCM, which was later held unconstitutional by the Supreme Court. The petitioner sought a refund, but their refund claim was rejected. The appeal against the rejection was dismissed by the Appellate Authority solely on the ground of a one-day delay.
Key Issues
The primary issue was whether the appeal filed before the Appellate Authority was time-barred. The court also considered the correct computation of limitation period for appeals under the CGST Act.
Sections Cited
Section 65, Section 107, Section 107(1), Section 107(4)
AI-generated summary — verify with the full judgment below
CWP-24192-2025 -1-
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
105
CWP-24192-2025 (O&M)
Date of decision :28.11.2025
LAXMI METAL AND MACHINES THROUGH ITS PARTNER SH. SATISH KUMAR JOON
... PETITIONER
VERSUS UNION OF INDIA AND OTHERS
...RESPONDENTS CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE PARMOD GOYAL
Present: Mr. Deepak Manchanda, Advocate (through V.C.) and Mr. Sandeep Kumar, Advocate
for the petitioner.
Mr. Ajay Kalra, Advocate (through V.C.)
for the respondents.
**** LISA GILL, J. (ORAL)
CM-17748-CWP-2025
Documents Annexure P-12 to P-16 are taken on record, subject to just exceptions.
Application is disposed of accordingly. Main Case
Prayer in this writ petition is for setting-aside of order-in-original dated 24.01.2024 (Annexure P-4) and order in appeal dated 19.06.2025 (Annexure P-7).
Petitioner, it is submitted, is a partnership firm engaged in the business of trading in used imported machinery, operating from Rohtak, Haryan
The judgment continues below.
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