Goods & Services Tax (GST) in IndiaExtension of Limitation Applicable to File Refund Claim

May 9, 20230

The High Court of Bombay in 44 EMB Studio Private Limited V/s. Union of India and Ors. [Writ Petition No. 2290 of 2022 decided on 05.04.2023] held that the extended period of limitation is applicable while filing of the refund claim before GST Authorities.


44 EMB Studio Private Limited (hereinafter referred to as “the Petitioner”) is engaged in exporting consultancy services of embroidery designs. The Petitioner exported services under Section 2(6) of Integrated Goods and Services Act, 2017 (hereinafter referred to as the “IGST Act”) and sought a refund of Rs. 57,80,523/- (Rupees Fifty Eight Lakhs Eighty Thousand Five Hundred Twenty Three Only) for the period of September 2018 to October 2019 along with the required documents on 20.03.2020.

The Sales Tax officer (hereinafter referred to as the “Respondent”) rejected the claim of the refund as it was filed beyond the limitation period prescribed in Section 54 of IGST Act vide order dated 19.07.2021. Furthermore, the Deputy Commissioner of Sales Tax (hereinafter referred to as the “Appellate Authority”) also rejected the appeal vide order dated 29.10.2021

The Petitioner being aggrieved by the order dated 19.07.2021 of the Respondent and order dated 29.10.2021 of the Appellate Authority, filed the present petition.


Whether the extended period of limitation is applicable for claiming of refund before the GST Authorities?


The Petitioner contended that the limitation period for filing of refund has been extended by the Supreme Court in Suo Moto Writ Petition No.3 of 2020 and it was applicable to the proceedings of refund instituted before the GST Authorities.


The Bombay High Court observed that the limitation period has to be calculated pursuant to the decision of the Supreme Court. The High Court quashed and set aside the impugned order and restored the appeal. The extended period of limitation is applicable while claiming refund before the GST Authority. The High Court further directed the Appellate Authority to calculate the limitation period with the extended limitation and reconsider the matter on merits.


The Bombay High Court has made the extended period of limitation applicable to the claiming of refund in GST. The Court has quashed the order rejecting the refund as it was filed beyond the limitation period stated in the law. Hence, directed the  Appellate Authority to calculate the limitation based on extended period of limitation and to adjudicate upon the matter.

– Team AMLEGALS assisted by Ms. Ananya Pandey (Intern)

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