National Internet Exchange Of INDIA vs. Union Of INDIA & Ors.
Held
The Court held that filing an application for refund within the prescribed period stops the limitation period from running, even if the proper officer requires further documents or clarifications. Subsequent re-filings due to deficiency memos do not constitute fresh applications for limitation purposes.
Facts
The petitioner filed a refund claim for IGST on zero-rated supplies. After receiving multiple deficiency memos, the petitioner refiled the application several times. The refund was ultimately rejected as being filed beyond the two-year limitation period stipulated in Section 54(1) of the CGST Act.
Key Issues
Whether re-filing a refund application after receiving deficiency memos constitutes a fresh application for the purpose of limitation under Section 54 of the CGST Act.
Sections Cited
Section 54, Rule 89, Rule 90(3)
AI-generated summary — verify with the full judgment below
W.P.(C) 871/2022 $~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI
%
Date of Decision: 09.08.2023 + W.P.(C) 871/2022 and CM NO. 2492/2022
NATIONAL INTERNET EXCHANGE OF INDIA
..... Petitioner Through: Ms. Charanya Lakshmi Kumaran, Mr. Karan Sachdev, Mr. Kunal Kapoor and Mr. Agrim Arora, Advs.
versus
UNION OF INDIA & ORS.
..... Respondents Through: Mr. R. Ramachandran, Senior Standing Counsel for R-1 and 5. Mr. Rajeev Aggarwal, ASC and Mr. Rishikesh Kumar, ASC for R-2, 3 & 4. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN
VIBHU BAKHRU, J.
The National Internet Exchange of India (hereafter ‘the petitioner’) has filed the present writ petition impugning an order dated 13.04.2021 (hereafter ‘the impugned order’), passed by respondent no.3 (Assistant Commissioner, Department of Trade and Taxes) whereby the petitioner’s claim for refund of Integrated Goods and Services Tax (hereafter ‘IGST’) in respect of zero rated supplies, RAWAL Signing
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