Trade Corporation vs. Assistant Commissioner, Central Goods And Services Tax Division-B
Held
The Court noted that the petition involved factual disputes. Consequently, it held that no case was made out for interference in the writ jurisdiction. The petitioner was relegated to the remedy of appeal. However, acknowledging that the Tribunal was not functional at the time, the Court directed that the petitioner could avail the remedy of appeal within three months of the Tribunal's constitution. If an appeal was filed within this period, it would be considered on its merits. The writ petition was dismissed.
Facts
The petitioner, Trade Corporation, sought a refund of unutilized Input Tax Credit for the period July 2017 to October 2017, filing an application on 29.11.2017. This initial application was rejected on 12.04.2018 for non-compliance with a deficiency memo. Subsequently, the petitioner filed new applications on 27.02.2020, which were rejected by orders dated 16.09.2020 and 13.04.2021, on the grounds that they were time-barred. An appeal against these rejections was also dismissed, leading the petitioner to file the present writ petition before the High Court. The petitioner argued that the delay in re-crediting the refund amount by the department should be excluded, making their application within the limitation period.
Key Issues
1. Whether the applications for refund filed by the petitioner on 27.02.2020 are within the prescribed period of limitation under the Central Goods and Services Tax Rules, 2017, considering the delay by the department in re-crediting the refund amount? Petitioner's contention: The petitioner argued that if the period of delay on the part of the department in re-crediting the refund amount is excluded, then their application for refund would be considered within the limitation period. Respondents' contention: The respondents contended that the applications for refund were filed beyond the period of limitation prescribed under the Central Goods and Services Tax Rules, 2017.
Sections Cited
Central Goods and Services Tax Rules, 2017
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:45490-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14542/2021 Trade Corporation, Having Its Registered Office At 429, Alankar Plaza, - Vidhyadhar Nagar, Jaipur, Rajasthan And 15, Shivaji Marg, Diggi House, C-Scheme, Jaipur, Rajasthan Through Its Authorised Signatory Rohit Vyas, S/o Dinesh Vyas, Aged 39 R/o C-15, Shivaji Marg, Diggi House Tonk Road, C Scheme, Janta Colony, Jaipur, Rajasthan 302004. ----Petitioner Versus
Assistant Commissioner, Central Goods And Services Tax Division-B, Cp-21-22-23, Road No. 1D, V.k.i. Area, Jaipur.
Deputy Commissioner, Central Goods And Services Tax Division-H, Sector-10, Vidhyadhar Nagar, Jaipur. ----Respondents For Petitioner(s) : Mr. Rahul Lakhwani Mr. Aditya Sharma Mr. Wilson Joy Mr. Advait Shah For Respondent(s) : Mr. Kinshuk Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 04/11/2024 AVNEESH JHINGAN, J(Oral):-
This petition is filed seeking quashing of orders dated 16.09.2020 and 13.04.2021 rejecting the claim of refund and the appeal respectively.
The brief facts are that the petitioner in order to avail refund of unutilized Input Tax
The judgment continues below.
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