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BHARAT HEAVY ELECTRICALS LIMITED(SENIOR DEPUTY GENERAL MANAGER) vs. THE DEPUTY / ASSISTANT COMMISSIONER OF GST AND OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
K.prabhakar
Res. Counsel
Ragaventhree

Petitioner / Applicant

BHARAT HEAVY ELECTRICALS LIMITED(SENIOR DEPUTY GENERAL MANAGER)
Respondent THE DEPUTY / ASSISTANT COMMISSIONER OF GST AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 14, 2022
Order No.

W.P.(MD)Nos.13190 and 13191 of 2022 And W.M.P.(MD)Nos.9371 and 9372 of 2022

Citation

2022(10) TAXREPLY 6580
Original Order
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ORDER

These Writ Petitions have been filed challenging the impugned order dated 21.01.2022, whereby, the Petitioner's claim for refund was rejected on the premise that the application was filed beyond the relevant period under Section 54(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') and reliance was sought to be placed on the Circular No.157/13/2021-GST dated 20.07.2021 issued by the Central Board of Indirect Taxes and Customs which indicates that the time limit cannot be extended, despite pandemic. 2. It is submitted by the learned counsel for the Petitioner as well as the learned Standing Counsel for the Respondent that the above Circular has been superseded vide Notification issued by the Government of India dated 05.07.2022, whereby, the time limit between 01.03.2020 to 28.02.2022 is directed to be excluded for computing the period of limitation for filing refund application under Sections 54 and 55 of the Act. 3. In view....

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