MEGICON IMPEX PVT LTD v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI WEST & ORS

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

MEGICON IMPEX PVT LTD

COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI WEST & ORS.

W.P.(C) 6556/2020 dated 06.02.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 54 & 55

Decision : In favour of assessee

Rejection of refund claim – Time limitation – The impugned order dated July 24, 2020 indicates that the petitioner’s application for refund was rejected on the ground that it was filed beyond the period of two years as stipulated under Section 54(1) of the CGST Tax Act, 2017 – Held that: The learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing a refund application under Sections 54 or Section 55 of the CGST Act – It is apparent that the said notification was issued in view of the order passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No. 3 of 2020: In Re: Cognizance For Extension of Limitation – The impugned orders cannot be sustained as the benefit of the relaxation in the period of limitation has not been accorded to the petitioner.

Represented By:

Counsel for the Petitioner: Rajesh Mahna, Akshay Bhatia & Sonia Sharma, Advs.

MEGICON IMPEX PVT LTD v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI WEST & ORS

MEGICON IMPEX PVT LTD v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI WEST & ORS

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