Section 54 of the CGST Act, 2017 — Refund  —-- The petitioner challenged the impugned order dated October 7, 2021, rejecting the claim for refund to the petitioner on the grounds of limitation. The advocate for the petitioner relied upon decision of the Bombay High Court dated January 10, 2022 (Saiher Supply Chain Consulting Pvt. Ltd.-vs-The Union of India & Anr.). The advocate for the Respondent submitted that in the facts of the present case the aforesaid decisions are covered in favour of the petitioner, and that the matter should be remanded back to the officer concerned to consider afresh and pass an order on merits.

Held that:- The Hon’ble High Court set aside the impugned order with a direction upon the first respondent to consider the petitioner’s application afresh on merits, and not on the point of limitation, and pass order within eight weeks.