Present writ petition has been filed challenging the Order passed by the Deputy Commissioner rejecting the refund in respect of the accumulated unutilized Input tax Credit. Petitioner also seeks directions to the Respondents to allow the refund of accumulated Input Tax Credit and to grant provisional refund.
Section 54 of the CGST Act, 2017 — Refund – The petitioner challenged the Order in Original dated 14th of May 2020 and Order in Appeal dated 14th July 2021 rejecting the refund claim of Rs. 21,88,802/- in respect of the accumulated unutilized ITC. The counsel for the Petitioner submitted that the stipulated time period of two years under section 54 (1) on the basis of which the petitioner’s refund application has been rejected is not applicable to the present case as the refund application of the petitioner was covered under section 54 (3) of the Act.
Held that:- The Hon’ble High Court issued notice and listed the matter on 18th April, 2022.
Present writ petition has been filed challenging the Order passed by the Deputy Commissioner rejecting the refund in respect of the accumulated unutilized Input tax Credit. Petitioner also seeks directions to the Respondents to allow the refund of accumulated Input Tax Credit and to grant provisional refund.
Section 54 of the CGST Act, 2017 — Refund – The petitioner challenged the Order in Original dated 14th of May 2020 and Order in Appeal dated 14th July 2021 rejecting the refund claim of Rs. 21,88,802/- in respect of the accumulated unutilized ITC. The counsel for the Petitioner submitted that the stipulated time period of two years under section 54 (1) on the basis of which the petitioner’s refund application has been rejected is not applicable to the present case as the refund application of the petitioner was covered under section 54 (3) of the Act.
Held that:- The Hon’ble High Court issued notice and listed the matter on 18th April, 2022.