2026-VIL-11-KAR
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SGST High Court Cases

GST - Filing of revised refund application pursuant to deficiency memo, Computation of period of Limitation for the purpose of refund – Petitioner filed a refund application within a period of two years in terms of Section 54(3) of the CGST Act, 2017. Respondents issued a deficiency memo to the said refund application and one more refund application pursuant to the deficiency memo, which was rejected by the respondents on the ground that the said refund application was beyond the period prescribed under Section 54(3) of the CGST Act - Whether the refund application filed by the petitioner was within the prescribed period of limitation under Section 54(3) of the CGST Act – HELD - The undisputed material on record indicated that the petitioner initially filed a refund application on 04.07.2024, which was well within the prescribed period of two years as contemplated under Section 54(3) of the CGST Act. The respondents have erroneously considered the subsequent revised refund application filed by the petitioner pursuant to the deficiency memo issued by the respondents, instead of the initial refund application, for the purpose of computing the period of limitation. The respondents also failed to consider the exclusion of the period from March 2020 to February 2022 for the computation of the period of limitation, as per the relaxation provided under Notification No. 13/2022-Central Tax dated 05.07.2022, which would have benefited the petitioner - The impugned orders are set aside and the matter is remitted back to the respondents for reconsideration of the refund application filed by the petitioner afresh, on merits, without reference to the period of limitation, which stands concluded in favour of the petitioner – The writ petition is allowed
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