GROUNDS OF WRIT-The Petitioner, aggrieved with the rejection of refund claims, filed a Writ Petition. The Petitioner had initially paid GST on notice pay recovery througn self-assessment using its own funds. However, following the issuance of Circular No. 178/10/2022-GST on 03.08.2022, refund applications were submitted. The refund claim for the period from July 2017 to August 2018, along with partial amounts for September 2018 to July 2022., was denied on the grounds of being time-barred.The Petitioner argues that the limitation period should be calculated from the date of the circular rather than the date of payment and has supported this stance by citing various judicial precedents.
ORDER-The Court ruled in favor of the taxpayers, clarifying\that the two-year limitation period should be calculated from the date of the circular rather than the date of tax payment. It further directed the respondents to refund the previously rejected amount, along with 9% interest, from the date the refund application was filed until the actual payment is made. The refund must be processed within twelve weeks from the date of receipt of the order copy. In reaching its decision, the Court also referred to various judicial precedents.
GST Case Law Messrs Aculife Health Care Pvt. Ltd. Versus Union of India
CItation-2025 TAXONATION 204 (GUJARAT)
Authors for the blog-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)
FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj
