TRIVENI ELECTRODES Vs. UNION OF INDIA

JUDGEMENT

(1.) Since the facts are similar in both these petitions, we may notice from Writ Petition No. 2137/2021.

(2.) The petitioner has challenged the vires of Sec. 54 of the Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 as ultra vires to the Constitution. The petitioner has also prayed for a direction to set-aside a deficiency memo dtd. 4/12/2020 as annexure-A/3 to the writ petition.

(3.) The petitioner had claimed for refund of the accumulated credit in the ledger account. The competent authority on such claim issued the impugned communication dtd. 19/12/2020. One of the grounds proposed for rejecting the refund claim was that the same was time barred. The said authority however before passing final order issued this show cause notice and permitted the petitioner to file reply within 15 days. Accordingly, the petitioner has also filed the reply raising a contention that his refund claim is not subjected to the limitation period. Admittedly the assistant commissioner has not yet passed final order on the petitioner's refund claim.