Sali P. Mathai Vs State Tax Officer
Date: October 28, 2024
Subject Matter
Original application's date should be retained for the purpose of determining whether a refund application is timely, regardless of the need to submit a fresh application due to defects
Summary
In this case, the petitioner sought to challenge the rejection of their refund application. Initially, the petitioner submitted an application for a refund of Rs. 17,46,210 on April 5, 2021. However, this application faced deficiencies that were comm…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this Court being aggrieved by the fact that refund application filed by the petitioner has been rejected by Ext.P4 communication on the ground that it is filed belatedly and beyond the time permitted by Section 54 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). 2. The…