CASE SUMMARY: POOJA DEHY FOODS PVT. LTD. Vs. UNION OF INDIA
Court: High Court of Gujarat
R/SPECIAL CIVIL APPLICATION NO.: 90/3076/226/2815 of
2022
Date: 21.09.2022
In a recent ruling by the High Court of
Gujarat at Ahmedabad, the case of Pooja Dehy Foods Pvt. Ltd. against the Union
of India regarding Central Goods and Services Tax (CGST) refunds has been
resolved favorably for the petitioner. The court's decision, dated 21st
September 2022, addressed several Special Civil Applications (SCAs) collectively
filed by the petitioner.
Facts of the Case:
Pooja Dehy Foods Pvt. Ltd., represented
by its director Malani Kanubhai Keshavbhai, petitioned the court to overturn
decisions made by the Commissioner (Appeals), GST & Central Excise, Rajkot,
and the Assistant Commissioner, CGST, Division-II, Bhavnagar. These decisions
denied the company's claim for CGST refunds, citing the belated filing of
refund applications under section 54 of the Central Goods and Services Tax Act,
2017.
Submissions by the Petitioner:
Advocate Hiren J Trivedi, representing
the petitioner, argued that the refund applications were filed within a
permissible time frame as per the law. The main contention was based on the
application of Notification No. 13/2022 issued by the Central Government on 5th
July 2022. This notification, under section 168A of the CGST Act, excluded
specific periods for the computation of the limitation period for filing refund
applications. The petitioner contended that their refund claims fell within the
period excluded by this notification.
Respondent's Position:
On the other side, the Union of India,
represented by Advocate Dhaval D Vyas, did not contest the applicability of
Notification No. 13/2022 to the petitioner's case. In fact, an email
communication from the competent authority confirmed the applicability of this
notification to the petitioner's refund claim.
Court's Findings and Decision:
After hearing both parties, the bench
comprising Honourable Mr. Justice N.V. Anjaria and Honourable Mr. Justice
Bhargav D. Karia delivered a common oral order. The court acknowledged that the
petitioner's refund claims were filed within the period excluded by
Notification No. 13/2022. Therefore, the court directed the competent authority
of the Union of India to process the petitioner's refund claims in accordance
with the law.
Summary:
In summary, the High Court of Gujarat
upheld the petitioner's contention that their refund applications were filed
within the extended time frame provided by Notification No. 13/2022. The court's
decision ensures that Pooja Dehy Foods Pvt. Ltd. will receive due consideration
for their CGST refunds, including statutory interest if found eligible. This
ruling underscores the importance of government notifications in clarifying
statutory limitations and ensuring fair treatment in tax matters under the GST
regime.
