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TEJUS VERTRAGE INFRA LLP vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA
Pet. Counsel
Bharat Raichandani
Rishabh Jain
Res. Counsel
Vijay H. Kantharia
Maya Majumdar

Petitioner / Applicant

TEJUS VERTRAGE INFRA LLP
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Feb 23, 2023
Order No.

WRIT PETITION NO. 13709 OF 2022

Citation

2023(2) TAXREPLY 7072
Original Order
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ORDER

P.C. :- Heard the learned Counsel for the parties. 2. The Petitioner is aggrieved by the order dated 25 February 2022 passed in appeal by Respondent No.5- Additional Commissioner (Appeals-II), Central Tax, Pune confirming the Order-in-Original dated 23 July 2022. By the impugned order, Respondent No.5 has rejected the refund claim of the Petitioner primarily on the ground that the refund claim is beyond the period of two years as prescribed under section 54 of the Central Goods and Service Tax Act, 2017. 3. The observations made by the Assistant Commissioner, while referring the claim of the Petitioner, in paragraph 10 of the order read thus: “10. Whereas, Para 4 (a) of the Circular No. 157/13/2021- GST dated 20.07.2021 issued CBIC reads as - Para 4 (a): Proceedings that need to be initiated or compliances that need to be done by the taxpayer:- These actions would continue to be governed only by the statutory mechanism and time limit provided/ extensions gr....

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