The refund claims had been correctly rejected on the grounds as hit by limitation as per Section 54(1) of the CGST Act, 2017.
Section 54 of the CGST Act — Refund — The appellant engaged in providing passive infrastructure telecommunication services has filed refund claims under Section 54, on account of excess payment of GST. The adjudicating authority observed that the refund claims were liable to be rejected on the grounds hit by limitation of time limit as the appellant has filed refund claims after expiry of 2 years from the relevant dates. Further, the adjudicating authority has observed that the refund claims were filed in the category of excess payment of tax and excess payment of tax falls under the phrase “any other amount paid” as per Section 54(1), whereas, appellant contended that time limit as prescribed under the Act is not applicable in this case. Being aggrieved with the impugned orders, the appellant has filed appeals. The appellate authority observed that as per provision of Section 54(1), has to be filed within two years from the relevant date. In the instant case, relevant date is the date of filing of GSTR 3B return. The limitation period prescribed under Section 54(1) of the Act, 2017 is rightly applicable for refund of any amount paid under the Act, 2017.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.
The refund claims had been correctly rejected on the grounds as hit by limitation as per Section 54(1) of the CGST Act, 2017.
Section 54 of the CGST Act — Refund — The appellant engaged in providing passive infrastructure telecommunication services has filed refund claims under Section 54, on account of excess payment of GST. The adjudicating authority observed that the refund claims were liable to be rejected on the grounds hit by limitation of time limit as the appellant has filed refund claims after expiry of 2 years from the relevant dates. Further, the adjudicating authority has observed that the refund claims were filed in the category of excess payment of tax and excess payment of tax falls under the phrase “any other amount paid” as per Section 54(1), whereas, appellant contended that time limit as prescribed under the Act is not applicable in this case. Being aggrieved with the impugned orders, the appellant has filed appeals. The appellate authority observed that as per provision of Section 54(1), has to be filed within two years from the relevant date. In the instant case, relevant date is the date of filing of GSTR 3B return. The limitation period prescribed under Section 54(1) of the Act, 2017 is rightly applicable for refund of any amount paid under the Act, 2017.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.