A division Bench presided by Justice Manmohan and Justice Sanjeev Narula has decline to entertain the Writ Petition preferred against the order dated 19th September, 2019 passed by the Assistant Commissioner under Section 54 of the Central Goods and Services Tax Act, 2017 whereby the petitioner’s refund application has been rejected on the ground that it involves multiple tax periods.
On 21.07.2020, the Division Bench while disposing the writ petition observed that “we are not inclined to entertain the present petition when the petitioner has an equally alternate efficacious remedy of preferring an appeal before the Additional Commissioner, GST. The present petition is accordingly disposed of with liberty granted to the petitioner to seek its remedies against the impugned order before the Appellate Authority, along with an application for condonation of delay. It is made clear that delay alone will not be a ground for the Appellate Authority to reject the appeal that may be preferred by the petitioner on merits. The petitioner is permitted to rely on the interim order dated 21st January, 2020, passed by a Division Bench of this Court in W.P. (C) No. 627/2020, which shall be duly taken into consideration by the Appellate Authority. The Appellate Authority shall dispose of the appeal by way of a speaking order within eight weeks of its filing.
The contention of the petitioner is that the order has been passed by the Assistant Commissioner in a batch of petitions seeking refund orders and no specific order on the merits of the petitioner’s case has been passed while rejecting its refund application.
India Legal Bureau