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CHERISH INDIA EXPORTS vs. THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
Siva Vara Prasad
Res. Counsel
---

Petitioner / Applicant

CHERISH INDIA EXPORTS
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 11, 2024
Order No.

WRIT PETITION NO: 17495/2024

Citation

2024(12) TAXREPLY 12291
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ORDER

(PER HON’BLE SRI JUSTICE R RAGHUNANDAN RAO) The petitioner, who is involved in the export of rough granite, is also registered under the Central Goods and Services Tax Act, 2017 (here-in-after referred to as “the CGST Act”). 2. The petitioner had exported certain rough granite blocks, during the period January, 2022 to March, 2022. Subsequently, he moved an application for refund of an amount of Rs. 11,26,953/-, dated 21.03.2024. This application is said to have been made under Section 54 of the CGST Act. The 1st respondent rejected this application, by an order, dated 03.04.2024, on the ground that, the application is filed beyond time. 3. Aggrieved by the said order, the petitioner has approached this Court, by way of the present Writ Petition. 4. There is no dispute as to the eligibility of the petitioner for payment of the refund. The only issue, before us, is whether the claim, for refund of the amount, was within the time or not. Section 54 (1....

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