M/S Waltair Traders vs. Assistant Commissioner Of Sales Tax
Held
The Court held that the refund application was not barred by limitation. The Court noted that Notification No. 13/2022-Central Tax dated 05.07.2022 clearly excludes the period from 1st March, 2020 to 28th February, 2022 for computing the limitation period for filing refund applications under Section 54 of the CGST Act. Therefore, it could not be said that the application for refund was made beyond the period of limitation. The Court set aside the impugned order and remanded the matter back to the first respondent for fresh consideration in accordance with law. The ratio decidendi is that the exclusion period stipulated in Notification No. 13/2022-Central Tax is applicable for computing the limitation period for refund applications under Section 54 of the CGST Act.
Facts
The petitioner filed refund applications for November 2018 on 12.09.2020 and for December 2018 and January 2019 on 17.09.2020. The first respondent issued deficiency memos on 22.09.2020, requesting a consolidated application. The petitioner filed a consolidated application for November 2018 to March 2019 on 09.03.2021, claiming Rs.75,21,426/-. After another deficiency memo and resubmission with documents on 04.06.2021 claiming Rs.75,16,263/-, the first respondent issued Form GST RFD-08 on 17.06.2021, rejecting the refund application as barred by limitation. The impugned order dated 03.09.2021 rejected the refund application on the grounds of limitation.
Key Issues
1. Whether the refund application filed by the petitioner is barred by limitation under Section 54 of the CGST Act and APSGST Act, 2017, considering the period of limitation for filing refund applications? The petitioner contended that their refund applications were filed within the prescribed time, and the subsequent consolidated application was also filed within the time stipulated by Notification No. 91/2020 dated 14.12.2020. They relied on the Supreme Court's verdict in SMW (Civil) No. 03/2020 dated 27.04.2021 and Notifications 14/2021 and 15/2021. The petitioner argued that the period from March 2020 to February 2022 should be excluded for computing the limitation period for filing refund applications, citing Notification No. 13/2022-Central Tax dated 05.07.2022. The revenue contended that the extension of timelines granted by the Supreme Court was applicable only to appeals and not to proceedings under GST laws, as per Circular No. 157/13/2021-GST dated 20.07.2021. They argued that the petitioner's refund claim was rejected based on this interpretation.
Sections Cited
Section 54, Rule 89, Notification No. 91/2020, Notification No. 13/2022, Circular No. 125/44/2019-GST, Circular No. 157/13/2021-GST
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No.26249 of 2021
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri P. Karthik Ramana, learned counsel for the petitioner, learned Government Pleader for Commercial Taxes appearing for respondent Nos.1 and 2, Sri Suresh Kumar Routhu, learned standing counsel for CBIC appearing for respondent No.3 and Sri N.Harinath, learned Deputy Solicitor General appearing for respondent No.4. 2. Assailing the order dated 03.09.2021 passed by respondent No.1, rejecting the application of the petitioner for refund as barred by limitation, the present Writ Petition is filed.
The averments in the affidavit filed in support of the Writ Petition show that the petitioner herein is entitled for refund of the tax paid in terms of Section 54 of the Central Goods & Services Act, 2017 (for short ‘CGST Act’) and Andhra Pradesh State Goods & Services Tax Act, 2017 (for short ‘APSGST Act’) read with Rule 89 of the Goods & Service Tax (GST) Rules. The petitioner initially filed separate refund applications for the month of November, 2018 on 12.09.2020 a
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