Refund claim has been filed beyond the period of two years from the relevant date as mentioned in clause (h) of explanation (2) sub section (14) of Section 54 of the CGST Act, 2017. Accordingly, I reject the appeal filed by the appellant.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed the application for refund amounting to Rs. 3,43,282/- on 21.09.2020. The adjudicating authority has rejected the refund claim and given Remarks that "Refund claim is time bar in terms of Section 54(1) of the Act, 2018" and passed the impugned order in the Form of GST RFD-06 on 08.10.2020. Being aggrieved with the impugned Order dated 08.10.2020, the appellant has filed the appeal on 09.02.2021. The authority agreed with the view of the jurisdictional officer that the refund claim has been filed beyond the period of two years from the relevant date. As such there is no infirmity in the rejection of refund claim on the ground of time bar issue.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.
Refund claim has been filed beyond the period of two years from the relevant date as mentioned in clause (h) of explanation (2) sub section (14) of Section 54 of the CGST Act, 2017. Accordingly, I reject the appeal filed by the appellant.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed the application for refund amounting to Rs. 3,43,282/- on 21.09.2020. The adjudicating authority has rejected the refund claim and given Remarks that "Refund claim is time bar in terms of Section 54(1) of the Act, 2018" and passed the impugned order in the Form of GST RFD-06 on 08.10.2020. Being aggrieved with the impugned Order dated 08.10.2020, the appellant has filed the appeal on 09.02.2021. The authority agreed with the view of the jurisdictional officer that the refund claim has been filed beyond the period of two years from the relevant date. As such there is no infirmity in the rejection of refund claim on the ground of time bar issue.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.