2022-TIOL-1326-HC-AHM-GST
Supernova Engineers Ltd Vs UoI
GST - Petitioners have challenged the impugned order whereby, appeal filed by petitioners for refund claimed under Section 16 of Integrated Goods and Service Tax Act, 2017 r/w Section 54 of CGST Act, 2017 was rejected - They received the order rejecting refund claim on 20.11.2020 and therefore petitioners ought to have filed the appeal within three months by 19th February, 2021 - Appellate Authority refused to condone the delay beyond 19th March, 2021 as per provisions of Section 107(4) of CGST Act - However, when the petitioners received order rejecting refund claim in month of November, 2020, Covid-19 pandemic situation was prevailing - The Apex Court, vide order 2021-TIOL-122-SC-MISC-LB , while exercising extra-ordinary jurisdiction under Article 141 of Constitution of India, extended the period of limitation for filing appeal which was further extended from time to time which is evident from order dated January 10, 2022 passed in Misc. Application - The period from 15.03.2020 till 28.02.2022 stand excluded in computing period prescribed for limitation - Accordingly, appeal filed by petitioners on 21.04.2021 challenging rejection of refund claim shall have to be considered within period of limitation - In view of order passed by Apex Court, impugned order passed by Appellate Authority rejecting appeal on ground of limitation is set aside - Accordingly, matter is remanded back to Appellate Authority to decide the same on merits after giving an opportunity of hearing to petitioners: HC
- Petition disposed of: GUJARAT HIGH COURT
2022-TIOL-1325-HC-DEL-GST
Swastik Plastics Vs Commissioner of DGST
GST - Petition came up for hearing for first time on 05.04.2022 - The matter was listed on 11.05.2022, when liberty was given to parties to file their written submissions - However, interim order dated 05.04.2022 was made absolute during pendency of petition - Revenue like to revisit its position and perhaps bring it in line with position adopted by Central Government vis-à-vis central tax - Accordingly, matter was posted for hearing on 26.09.2022 - Petitioner had raised an issue concerning jurisdiction, right at the very outset - Revenue will have to commence de novo proceedings, bearing in mind the modification Guidelines given in Circular dated 20.09.2022 - Accordingly, impugned order is set aside: HC
- Writ petition disposed of: DELHI HIGH COURT
