M/S. Orchid Scientific Equipments vs. Commissioner
Held
The High Court quashed the rejection orders, directing the tax authorities to restore and reconsider the refund applications. The Court held that the authorities must take into account Notification No.13/2022-Central Tax, which extended the period of limitation for refund applications.
Facts
The petitioner's refund application was rejected by the tax authorities as being time-barred. The petitioner argued that the application was within the extended period of limitation, citing a Central Tax notification that excluded a specific period for computing limitation for refund applications.
Key Issues
Whether the petitioner's refund application was time-barred, considering the exclusion of the period from 01.03.2020 to 28.02.2022 for computing limitation as per Notification No.13/2022-Central Tax.
Sections Cited
Section 54, Section 55, Notification No.13/2022-Central Tax
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 1ST DAY OF MARCH 2023 / 10TH PHALGUNA, 1944 WP(C) NO. 4907 OF 2023 PETITIONER: M/S. ORCHID SCIENTIFIC EQUIPMENTS GROUND FLOOR, 574, PUTHENPRARAMBIL , NAVAMANDIRAM, CHENNITHALA, THRIPPERUNTHURA, ALAPPUZHA , PIN – 690 105 REPRESENTED BY ITS PROPRIETOR, SHRI. JOHN PUTHENPARAMBIL JACOB, BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS: 1 COMMISSIONER KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA (PO), TRIVANDRUM, PIN – 695 002 2 STATE TAX OFFICER-1 MAVELIKKARA, OFFICE OF THE STATE TAX OFFICER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, MINI SERVICE STATION, COURT ROAD, MAVELIKARA, ALAPPUZHA, PIN – 690 101 3 STATE GRIEVANCE REDRESSAL COMMITTEE REPRESENTED BY ITS CHAIRMAN, SERVICE TAX DEPARTMENT,TAX TOWER, KILLIPPALAM, KARAMANA (PO),TRIVANDRUM, PIN – 695 002 DR. THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2023, THE COURT ON THE SAME DAY DELIVERED
The judgment continues below.
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