Dear Sir / Madam,
We have filed the refund application for the period October to December 2019 , however the same is rejected by the Officer and rejection of refund order is issued.
can we file the refund application for that period ( i.e. Oct to Dec 2019) again? If yes then how?
7 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 25 January 2022
No.... you cannot , in term of Section 54 it's being time barred
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 26 January 2022
Period of limitation has been extended by Supreme Court. You can take the benefit of it.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 27 January 2022
No..... you cannot
Honourable Supreme Court, it has been ordered that in cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply.
As the order was issued
n view of Global Pandemic Situation across the Country.
So any pendancy falling between 15/3/20 to 14/3/21 is get extended to 90days effective from 15/3/21.
But in your case refund for Dec 19 Qtr can be claimed upto Dec21 , So you do not fall under the period prescribed.
So refund is not available.
Honourable Supreme Court, it has been ordered that in cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply.
As the order was issued
n view of Global Pandemic Situation across the Country.
So any pendancy falling between 15/3/20 to 14/3/21 is get extended to 90days effective from 15/3/21.
But in your case refund for Dec 19 Qtr can be claimed upto Dec21 , So you do not fall under the period prescribed.
So refund is not available.
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 27 January 2022
That supreme court order has again been extended. There was issue whether this ruling was applicable on refunds due to circular. But we have favourable judgements from Bom HC and Mad HC
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 27 January 2022
So that means need to file petition to High court for refund.
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 28 January 2022
Yes if the department rejects then you can proceed to HC
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