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2022 (1) TMI 1111 - MADRAS HIGH COURTRejection of refund claim - time limitation - exports made by the petitioner during April to August 2019 - petitioner had filed the refund claim belatedly on 20.09.2021 - Section 54 of the TNGST and CGST Act, 2017 - HELD THAT:- In an identical situation in the case of M/S. GNC INFRA LLP VERSUS ASSISTANT COMMISSIONER (CIRCLE) [2021 (11) TMI 973 - MADRAS HIGH COURT], this Court had allowed the writ petition by remitting the case back to the respondent to reconsider the refund claim of the petitioner therein on merits in the light of the order of the Hon'ble Supreme Court extending the period of limitation due to the outbreak of COVID-19 pandemic, in March 2021. This writ petition is disposed off by directing the respondent to pass appropriate orders on the refund claim made by the petitioner for the period between August 2019 i.e., on 20.09.2021 and dispose the same in accordance with law.
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