Allowed

M/S Shri Laxmi Industries v. Union of India

Rajasthan HC4 Jul 2024CW/2207/2021

Case brief

AI extract

What is this about?

Petitioner challenged rejection of GST refund application as being beyond limitation. Court set aside impugned order remitting matter to respondents to decide afresh considering Supreme Court order excluding period from 15.03.2020 to 28.02.2022 for limitation computation under Section 54 CGST Act.

What did the court decide?

Impugned order set aside and matter remitted to respondents to decide refund application afresh in accordance with law.

M/S Shri Laxmi Industries Vs Union of India — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JP:27909-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 2207/2021

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M/s Shri Laxmi Industries, G-148-149 Brij Industrial Area, Bharatpur Through Its Partner Sh. Neeraj Bansal S/o Sh. Mahesh Chand Aged 52 Years, R/o 200, Spm Nagar, Bharatpur

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----Petitioner

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Versus

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Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi

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The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur

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The Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur

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The Assistant Commissioner, Rajasthan Goods And Service Tax Department, Circle-B, Bharatpur

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----Respondents

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For Petitioner(s) : Mr.Pankaj Ghiya, Ms.Paridhi Jain & Mr.Mayank Vyas For Respondent(s) : Mr.Kinshuk Jain with Mr.Saurabh Jain Mr.Ayush Singh & Mr.Ajay Singh Rathore for Mr.Punit Singhvi

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

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Order

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04/07/2024 AVNEESH JHINGAN, J (ORAL):-

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This petition is filed aggrieved of order dated 30.12.2020 rejecting the refund application of the petitioner. In the petition Vires of Section 54 of Central Goods & Services Tax Act, 2017 (for short ‘the Act’) have been challenged but learned counsel for the petitioner is not pressing the Vires.

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[2024:RJ-JP:27909-DB]

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[CW-2207/2021]

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(2 of 3)

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Brief facts are that the petitioner on 12.12.2020 filed an application seeking refund for the period of July, 2017 to March 2018. The application was rejected having been filed beyond limitation.

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It would be appropriate to note that under Section 54 of the Act, the application for refund is to be filed in a prescribed manner, within two year from the relevant date. In the present case, the relevant date is March, 2018. As per Section 54 of the Act, the application could have been made till March, 2020.

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The Supreme Court in the Suo Moto Writ Petition (Civil) No.3/2020 vide order dated 10.01.2022 ordered that the period from 15.03.2020 till 28.02.2022 shall be excluded for the purpose of limitation prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings.

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The Central Board of Indirect Taxes and Customs in compliance of the directions of the Supreme Court issued circular dated 05.07.2022. The clause (iii) of the circular is quoted below:-

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“(iii) excludes the period from 1^st day of March, 2020 to 28^th day of February, 2022 for computation of period of limitation for filing refund application under Section 54 or Section 55 of the said Act.”

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Considering that as per circular issued after decision of application, the period from 15.03.2020 till 28.02.2022 is to be excluded. Consequently, the impugned order is set aside and the matter is remitted back to the respondents to decide the application afresh in accordance with law. Considering that refund claimed is for year 2017-2018, it would be appreciated if the respondents makes a sincere endeavor to decide the application as early as possible.

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[2024:RJ-JP:27909-DB]

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[CW-2207/2021]

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(3 of 3)

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The petition is allowed.

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Monika/Aarzoo/56

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Whether Reportable: Yes

M/S Shri Laxmi Industries v. Union of India

Case brief

What is this about?

What did the court decide?

M/S Shri Laxmi Industries v. Union of India

Case brief

What is this about?

What did the court decide?

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