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GEETA ENTERPRISES vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Deepak Gautam
Res. Counsel
Anju Gupta
Roshan Lal Goel

Petitioner / Applicant

GEETA ENTERPRISES
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 1, 2023
Order No.

W. P. (C) 8383/2022

Citation

2023(5) TAXREPLY 7468
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, impugning the order-in-original dated 11.05.2021 passed by respondent no.2, whereby the petitioner’s claim for refund of Input Tax Credit (hereafter ‘ITC’) for the month of April, 2018 was rejected as time barred. The petitioner also impugns the order-in-appeal dated 17.02.2022 passed by respondent no.3, whereby the petitioner’s appeal against the order-in-original dated 11.05.2021 was rejected. 2. The Adjudicating Authority held that since the petitioner has filed its application for refund on 23.02.2021, the same was beyond the period of two years from the relevant date as stipulated under Section 54 of the Central Goods & Services Tax, 2017 (hereafter ‘the CGST Act’). The Appellate Authority had confirmed the same. 3. The learned counsel appearing for the respondents has handed over a notification dated 05.07.2021 (Notification No.13/2022 – Central Tax) is....

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