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MEGICON IMPEX PVT. LTD. vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI WEST & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Rajesh Mahna
Akshay Bhatia
Res. Counsel
Harpreet Singh
Suhani Mathur

Petitioner / Applicant

MEGICON IMPEX PVT. LTD.
Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI WEST & OTHERS
Court Delhi High Court
State

Delhi

Date Feb 6, 2023
Order No.

W.P.(C) 6556/2020

Citation

2023(2) TAXREPLY 6985
Original Order
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ORDER

O R D E R 1. The petitioner has filed the present petition, inter alia, impugning an order dated 24.07.2020 passed by the adjudicating authority and an order dated 27.08.2020, passed by the Appellate Authority [Additional Commissioner of Central Tax (Appeals)], rejecting the petitioner’s appeal against the order dated 24.07.2020. 2. The impugned order dated 24.07.2020 indicates that the petitioner’s application for refund was rejected on the ground that it was filed beyond the period of two years as stipulated under Section 54(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred as “the Act”). Paragraph 3.5 of the said impugned order reads as under: “3.5 It is observed that the party has filed refund application for the period of February, 2018 on 29.04.2020 for an amount of Rs. 67,35,077/- The earlier application for the same period was for an amount of Rs. 92,65,473/-. Thus, amending the same by reducing in by Rs 25,30,....

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