Kasturi & Sons Pvt. Ltd. Vs Additional Commissioner of GST & Central Excise (Appeals-1)
Date: July 9, 2024
Subject Matter
Date of filing an online appeal will be considered as the date of filing a GST appeal for limitation purpose
Summary
In this case, the petitioner challenged an appellate order dated March 13, 2024, following the rejection of their refund application under Section 54 on August 30, 2022. The petitioner filed an appeal online on October 31, 2022, before the deadline o…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this writ petition, an appellate order dated 13.03.2024 is assailed. The petitioner had applied for refund under Section 54 of applicable GST enactments. Such application was rejected by order dated 30.08.2022. The petitioner carried the matter in appeal before the appellate authority by presenting such appeal online on 31.10.2022. The time l…