75th Founding Day Lecture Meeting on “India@2030” Know More

August 2023

Goods And Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang
Chartered Accountants
Reading Time 11 mins
I. HIGH COURT

35 M/s M R Overseas vs. Union of India & Others
2023-TIOL-620-HC-DEL-GST
Date of order: 24th May, 2023

While rejecting the refund claim on the grounds of limitation, neither Adjudicating Authority nor Appellate Authority considered the COVID 19 period of 11th March, 2020 to 28th February, 2022 in terms of Notification 13/2022-Central Tax. Matter remanded.
 
FACTS
The petitioner claimed it was unable to upload / file the refund claim on account of technical glitches on supply of goods of Rs. 2.52 crore to SEZ without payment of IGST from 14th August, 2020 to 2nd April, 2021 and finally could upload it on 2nd April, 2021. The show cause notice proposed rejection on the grounds of time bar. The petitioner’s request for condonation for the outbreak of COVID 19 was not accepted. Similar fate was met in Appeal. According to the petitioner, if the time from  1st March, 2020 to 28th February, 2022 is excluded in terms of Notification 13/2022-Central Tax issued for exclusion of the said period during which COVID 19 restrictions prevailed, the above refund application was within the limitation period.

HELD

It is apparent that both the lower authorities have not considered the claim of delay for condonation. Hence, the orders are set aside and the matter is remanded back to the adjudicating authority for considering afre
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