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

Hon'ble Judges:

RAVI NATH TILHARI
KIRANMAYEE MANDAVA
Pet. Counsel
K Adi Siva Vara Prasad
Res. Counsel
Gp For Commercial Tax (ap)

Petitioner / Applicant

CHERISH INDIA EXPORTS

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

Andhra Pradesh

Date May 2, 2024
Order No.

WRIT PETITION NO: 10375/2024

Citation

2024(5) TAXREPLY 9705

Original Order
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ORDER

ORDER: (PER HON’BLE SRI JUSTICE RAVI NATH TILHARI) Heard Sri K A S V Prasad, learned counsel for the petitioner and Sri Sri A.V. Badra Naga Seshayya, learned Assistant Government Pleader for Commercial Tax for respondent Nos. 1 to 3. Notice has been accepted by learned Deputy Solicitor General of India for respondent No.4. 2. This Writ Petition under Article 226 of Constitution of India has been filed for the following relief: “pleased to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the Proceedings of the 1st respondent in form GST RFD-03 dated 03.04.2024 (Annexure P-1) for rejection of Refund claim for the Tax period January-2022 to March-2022 relying on the “relevant date” prescribed at explanation (2) of Sec 54 of the Central Goods and Service Tax Act 2017, without proper consideration of the Application submitted in Form RFD-01 dated 21.03....

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