Allahabad High Court
M/S Dev A International vs State Of U.P. And 2 Others on 31 May, 2022
Bench: Surya Prakash Kesarwani, Jayant Banerji
HIGH COURT OF JUDICATURE AT ALLAHABAD
?Court No. - 3
Case :- WRIT TAX No. - 818 of 2022
Petitioner :- M/S Dev A International
Respondent :- State Of U.P. And 2 Others
Counsel for Petitioner :- Nishant Mishra,Yashonidhi Shukla
Counsel for Respondent :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
1. Heard Shri Nishant Mishra, learned counsel for the petitioner and the learned Standing Counsel for the respondents.
2. This writ petition has been filed praying for the following reliefs:-
"A. Issue appropriate writ, order or direction quashing the deficiency memo dated 03.07.2021 (Annexure-1) issued by respondent no.3 rejecting the refund applications dated 26.03.2021 & 27.03.2021 submitted by petitioner, without considering the orders passed by Hon'ble Supreme Court in Suo Motu Writ Petition (C) No.3 of 2020 (In Re: Cognizance for Extension of Limitation);
B. Issue appropriate writ, order or direction commanding respondent no.3 to decide the refund applications dated 26.03.2021 & 27.03.2021 submitted by petitioner, by a reasoned and speaking order."
3. In the impugned orders both dated 03.07.2021, the reason for rejecting the refund applications of the petitioner has been recorded as under :-
"Refund Application not filed in prescribed time limit."
4. The petitioner has filed two refund applications on 26.03.2021 and 27.03.2021 for refund for the period from July 2017 to March 2018 and April 2018 to March 2019 respectively. According to the petitioner, the limitation for filing the refund application for the period from July 2017 to March 2018 had expired on 31.03.2020 under Section 54(1) of the Central Goods and Service Tax Act, 2017. The limitation for the refund application for the period from April 2018 to March 2019 expired on 31.03.2021.
5. Learned counsel for the petitioner submits that as per order of Hon'ble Supreme Court dated 10.01.2022 passed in Misc. Application No. 21 of 2022, Suo-Motu Writ Petition (C) No.3 of 2020, the period from 15.03.2020 to 28.02.2022 has to be excluded for the purposes of limitation as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. The aforesaid order of Hon'ble Supreme Court has been followed by this Court in Gamma Gaana Ltd. vs. Union of India & 3 Ors. reported in (2022) 137 taxmann.com 497 (Allahabad) in matters of refund applications.
6. Thus, the respondent no.3 has rejected the aforesaid refund applications of the petitioner by the impugned orders in complete ignorance of the order of Hon'ble Supreme Court and the judgment passed by this Court in the case of Gamma Gaana Ltd. (supra).
7. Under the circumstances, the impugned orders cannot be sustained and are hereby quashed. The matter is remitted back to the respondent no.3 to decide the refund applications of the petitioner in accordance with law, by reasoned and speaking order, expeditiously and preferably within six weeks from the date of presentation of a certified copy of this order, after affording reasonable opportunity of hearing to the petitioner.
8. In view of the aforesaid, the writ petition is allowed to the extent indicated above.
Order Date :- 31.5.2022
SK
