KAVITA INCORPORATION v. ADDITIONAL COMMISSIONER CGST AND CX, APPEALS III, MUMBAI & ANR. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
KAVITA INCORPORATION
v.
ADDITIONAL COMMISSIONER CGST AND CX, APPEALS III, MUMBAI & ANR.
WRIT PETITION No. 3815 of 2024 dated 29.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 52, 54 & 55
Notification/Circular : Notification No. 13/2022 – Central Tax dated 05.07.2022
Decision : In favour of assessee
Refund – Refund application rejected as time-barred – Application rejected eight times for deficiencies – No opportunity to cure defects or hearing – Final application rejected citing limitation under Section 52 of CGST Act – Petitioner contended reliance on Supreme Court decisions on extension of limitation(2022 Taxo.online 1394) and cited Notification No. 13/2022 dated 05.07.2022 excluding period from 01.03.2020 to 28.02.2022 from limitation computation – Appellate Authority dismissed appeal holding Supreme Court orders not applicable – Court observed initial application within prescribed limitation and authorities failed to consider applicable which excluded relevant period from limitation computation – Authorities bound to take cognizance of beneficial notifications irrespective of whether cited by petitioner – Held: Writ petition allowed – Orders set aside – Matter remanded to consider refund application on merits with direction to issue show-cause notice if rejection proposed and complete proceedings within 60 days .
Represented By:
Counsel for the Petitioner: Ishaan V. Patkar a/w Vinit V. Raje, Yeshwant J. Patil i/b Alaksha Legal
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