M/S Times Steel And Power PVT. LTD. vs. Supdt., Central Goods And Services Tax And Central Excise, Sundargarh

Facts

The Petitioner, M/s. Times Steel and Power Pvt. Ltd., filed a writ petition challenging an order dated 24th May, 2022, passed by the Superintendent, Central Tax, GST & Central Excise, Rourkela-II Division. The impugned order dismissed the Petitioner's refund application on the grounds of delay. The Petitioner contended that the Superintendent failed to consider Notification No. 13/2022-Central Tax dated 5th July, 2022, issued by the Central Board of Indirect Taxes and Customs (CBITC). This notification clarifies that the period between 1st March, 2020, and 28th February, 2022, should be excluded when calculating the limitation period for refund applications.

Held

The Court held that the impugned order dated 24th May, 2022, passed by the Superintendent, Central Tax, GST & Central Excise, Rourkela-II Division, dismissing the Petitioner's refund application on the ground of delay, could not have taken into account Notification No. 13/2022-Central Tax dated 5th July, 2022. The Court found that this notification clearly stipulates that the period between 1st March, 2020, and 28th February, 2022, is to be excluded when computing the limitation period. On this short ground, the Court set aside the impugned order. The refund application was restored to the file of the Superintendent for fresh consideration in accordance with law. The Petitioner was directed to appear before the Superintendent on 17th April, 2023, with a downloaded copy of the order. No other issues were expressly left undecided.

Key Issues

1. Whether the impugned order dated 24th May, 2022, passed by the Superintendent, Central Tax, GST & Central Excise, Rourkela-II Division, erroneously dismissed the Petitioner's refund application by failing to consider the period between 1st March, 2020, and 28th February, 2022, as excludable for limitation purposes as per Notification No. 13/2022-Central Tax. Petitioner's Contention: The Petitioner argued that the Superintendent ought to have taken note of Notification No. 13/2022-Central Tax dated 5th July, 2022. This notification, issued by the CBITC, clearly states that the period from 1st March, 2020, to 28th February, 2022, must be excluded when computing the limitation period for refund applications. Therefore, the dismissal of their refund application on grounds of delay was incorrect. Revenue's Contention: The judgment does not record any specific arguments made by the Opposite Parties (Revenue).