NAVNEET R. JHANWAR Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner is aggrieved of and has called in question the refund rejection order passed by respondent No.1 on 02.12.2020 on the ground that the same besides being in utter disregard of the provisions of the Central Goods and Service Tax Act, 2017 ['the Act'] and the Rules framed 'there under, is also in violation of the principles of natural justice.

(2.) It is submitted that the petitioner having become entitled for refund of excess tax paid in term of Section 54 of the Act, submitted a refund claim before respondent No.1 in FORM-GST-RFD-06. Respondent No.1 instead of directing the refund issued a show cause notice calling upon the petitioner to show cause as to why his refund claim to the extent of amount claimed should not be rejected or the amount erroneously refunded should not be recovered for the reason that the claim for refund is belated having been filed after the expiry of two years from the relevant date, as per explanation in Section 54(1) of the Act and that in the instant case the period had expired in April, 2020.

(3.) The petitioner replied to the show cause notice and explained the delay. He relied upon notification No.35/2020-Central Tax dated 03.04.2020 and Notification No.55/2020-Central Tax dated 27.06.2020 issued by respondent No.3, whereby due to outbreak of corona virus pandemic, time limit/due date for various compliances has been extended up to 31.08.2020. The explanation on delay by the petitioner in light of the aforesaid notifications of respondent No.3 was accepted and accordingly, the application of the petitioner for refund was processed by respondent No.1. He, however, without serving further show cause notice upon the petitioner, determined the claim for refund and in terms of the order impugned dated 02.12.2020 rejected the same being not tenable in law. It is this order of respondent No.1 dated 02.12.2020, which is assailed in this petition.