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FOCUS TRADING ENTERPRISES vs. THE JOINT COMMISSIONER OF GST APPEALS I
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
V.sundareswaran

Petitioner / Applicant

FOCUS TRADING ENTERPRISES
Respondent THE JOINT COMMISSIONER OF GST APPEALS I
Court Madras High Court
State

Tamilnadu

Date Oct 13, 2023
Order No.

W.P.No. 6638 of 2022

Citation

2023(10) TAXREPLY 8118
Original Order
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ORDER

ORDER This writ petition has been filed challenging the impugned order passed by the first respondent rejecting the revised claims made by the petitioner on 24.01.2021, 27.01.2021 and 07.02.2021. 2. The learned counsel for the petitioner would submit that the petitioner is an Exporter and since he had utilised the input credit, he filed the applications for refund of amount in terms of provision of Section 54(3) of the Central Goods and Services Tax Act, 2017 (hereinafter called as “the Act”) originally on 11.02.2020, 15.02.2020 and 18.02.2020 pertaining to the period of April to October 2018, November 2018 and December 2018 respectively. Further, he would submit that the refund claims came to be filed within a period of two years from the date of deposit in terms of Section 54(1) of the Act and the same were well within the prescribed period of limitation. However, all these claims were returned to the petitioner stating that there were some defects and further,....

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).