Bharat Heavy Electricals Limited Vs Deputy Assistant Commissioner of GST

The Writ Petitions in question challenge an order dated 21.01.2022, which rejected the Petitioner’s claim for a refund. The rejection was based on the grounds that the application for refund was filed after the relevant deadline.

Several Writ Petitions have been filed contesting an order dated 21.01.2022, which denied the Petitioner’s claim for refund under Section 54(1) of the Central Goods and Services Tax Act, 2017 (‘the Act’). The rejection was based on the assertion that the application was submitted beyond the relevant period. The impugned order relied on Circular No. 157/13/2021-GST issued by the Central Board of Indirect Taxes and Customs on 20.07.2021, stipulating that the time limit for refund claims cannot be extended, notwithstanding the impact of the pandemic.

Several writ petitions have been filed challenging an order dated 21.01.2022, which denied the petitioner’s claim for refund under Section 54(1) of the Central Goods and Services Tax Act, 2017 (‘the Act’). The rejection was based on the grounds that the refund application was filed beyond the relevant period. The respondent relied on Circular No.157/13/2021-GST dated 20.07.2021 issued by the Central Board of Indirect Taxes and Customs, asserting that the time limit for filing cannot be extended, despite the pandemic.

The petitioner, represented by learned counsel, and the respondent’s Standing Counsel argue that the aforementioned circular has been superseded by a notification issued by the Government of India on 05.07.2022. This notification directs the exclusion of the period between 01.03.2020 to 28.02.2022 for computing the limitation period for filing refund applications under Sections 54 and 55 of the Act. The petitions contest the validity of the earlier circular in light of this subsequent governmental directive.

In the given case, the order dated 21.01.2022 is being challenged and it is argued that it should be overturned. The directive is for the Respondent to evaluate the refund request or application under Sections 54 and 55 of the relevant Act. This assessment must include considerations outlined in Notification No. 13 of 2022 – Central Tax, dated 05.07.2022. The Respondent is instructed to issue decisions adhering to legal procedures.

The order dated 21.01.2022 is being challenged and should therefore be overturned. The respondent is instructed to review the refund request/application under Sections 54 and 55 of the relevant Act, considering Notification No. 13 of 2022 – Central Tax, dated 05.07.2022, and issue decisions in compliance with legal provisions.

The order dated 21.01.2022 is being challenged and is deemed unfit for continuation. Consequently, it is overturned. The Respondent is instructed to review the application for refund under Sections 54 and 55 of the Act, considering the provisions outlined in Notification No.13 of 2022 – Central Tax, dated 05.07.2022, and to issue decisions in compliance with legal requirements.

Regarding W.P.(MD)No.13191 of 2022, it is noted that while a portion of the refund request has been granted an extension, this directive pertains solely to the rejected portion due to time constraints.

In summary, the court has decided to overturn the order dated January 21, 2022. The respondent is instructed to review the request/application for refund under Sections 54 and 55 of the Act, considering Notification No. 13 of 2022 – Central Tax, dated July 5, 2022, and issue orders in accordance with the law.

Regarding W.P.(MD)No. 13191 of 2022, the court’s direction applies specifically to the portion of the refund request that was rejected due to time limitations, as the deadline for refund has been extended.

As a result of these directions, the Writ Petitions are concluded without imposing any costs, and the associated Miscellaneous Petitions are closed accordingly.

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