/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
The Hon’ble Madras High Court in M/S. GNC Infra LLP v. Assistant Commissioner [W.P.No.18165 & 18168 of 2021 and WMP. Nos. 19386 & 19389 of 2021, dated September 28, 2021] set aside the orders rejecting refund application, solely on the ground that reasons for rejection of refund have not been recorded in writing in accordance with Rule 92 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) and remanded back the matter to Revenue Department for reconsideration and directed to complete the exercise expeditiously.
Facts:
These writ petitions have been filed by M/S. GNC Infra LLP (“the Petitioner”) against the order passed by the Assistant Commissioner (“the Respondent”) rejecting refund applications, vide order dated July 26, 2021 and July 28, 2021 (“Impugned Order”), filed under Section 54 of Central Goods and Services Tax Act, 2017 (“the CGST Act”) pertaining to June, 2018 and August, 2018.
The Petitioner contended that, the Petitioner has the benefit of suo-motu order of Hon’ble Supreme Court of India in Re: Cognizance for extension of limitation [Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020, dated April 27, 2021] that extended the limitation period for the filing of cases in Courts and Tribunals w.e.f. March 14, 2021 until further orders in view of the steep rise in COVID-19 cases due to second wave of the COVID-19 virus pandemic, considering the challenges faced by the litigants on account of COVID 19 and restored the order dated March 23, 2020 which directed to extend the period of limitation for filing of cases prescribed under general or special laws with effect from March 15, 2020.
Issue:
Whether the refund application filed by the Petitioner can be rejected, considering the benefit of above-mentioned suo-motu order of Hon'ble Supreme Court?
Held:
The Hon’ble Madras High Court in W.P.No.18165 & 18168 of 2021 and WMP. Nos. 19386 & 19389 of 2021, dated September 28, 2021 held as under:
(Author can be reached at info@a2ztaxcorp.com)
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.
The Hon’ble Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman, while presenting the Interim Budget 2024-25 in Parliament today asserted that by unifying the highly fragmented i
Read More
The Goods and Services Tax Network (GSTN) ushers in a transformative update to the GSTR-1 return, unveiling two pivotal tables – Table 14 and Table 15.
Read More
The latest release of TallyPrime is loaded with key features such as GST reconciliation ( GSTR-2A, GSTR-2B, and GSTR-1), multi-GSTIN support in a single company, powerful report filters, and..........
Read More
Key Recommendations of the 52nd GST Council Meeting: All You Need To Know 📌 A. Recommendations relating to GST rates on goods and services: 📢 I. Changes in GST rates of goods: ➡️ GST rates for "F
Read More
NIC has published the following error codes, error message, the reasons for the errors and the corresponding resolutions to help you resolve errors faced during e-Invoice upload to the NIC portal.
Read More