Order Date – 19 March 2024

Parties: Pedersen Consultants India Pvt Ltd Vs Union of India & Ors.

Facts –

• The Petitioner, Pedersen Consultants India Pvt Ltd, had been coerced into depositing the tax on the invoices as Respondent No. 3 had not filed returns within time. Subsequently, Respondent No. 3 has filed the returns and claimed Input Tax Credit for the same invoices.

Issue –

• Whether the claim can be considered without filing a refund application as required under section 54 of the Central Goods & Service Tax Act, 2017?

Order –

• The Single Bench of the Hon’ble High Court disposed of the petition by permitting the petitioner to file an appropriate application as mandated by Section 54 of the Act claiming refund. The period between 19.01.2024 till today shall be excluded for the purposes of limitation.
• Further, the claim of the Petitioner that Petitioner is covered by Notification No. 13/22 shall be considered by the Proper Officer in accordance with law while entertaining the application for refund filed by the Petitioner.
• The writ petition disposed of.