Section 54 of the CGST Act, 2017 —Refund --The Petitioner challenged the order dated dated 27 May 2022 rejecting the Refund Application filed by the Petitioner, on the ground of time barred. The counsel for the Petitioner relied upon decision of the Division Bench of Gujarat High Court in the case of M/s. Chromotolab and Biotech Solutions vs. Union of India to contend that the date on which the online application is filed should be taken into consideration and not the date of physical application. The court observed that the respondent rejected the Refund Application on the ground that the order passed by the Hon’ble Supreme Court in the Suo Moto Writ Petition for Extension of Limitation is not applicable in view of the Circular No. 17/17/2017-GST dated 15 November 2017 and this view has been held to be incorrect by the decision of this Court in the case of Saiher Supply Chain Consultant Pvt. Ltd. vs. Union of India 2022.

Held that:- The Hon’ble High Court quashed the order and restored the Refund Application of the Petitioner to file to be proceeded from the stage of issuance of Form GST-RFD-08.