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GAJRAJ VAHAN PRIVATE LIMITED vs. THE STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

SANJAYA KUMAR MISHRA
ANANDA SEN
Pet. Counsel
Nitin Kr. Pasari
Sidhi Jalan
Res. Counsel
Ravi Prakash Mishra

Petitioner / Applicant

GAJRAJ VAHAN PRIVATE LIMITED
Respondent THE STATE OF JHARKHAND & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date May 10, 2023
Order No.

W. P. ( T ) No. 1801 of 2021

Citation

2023(5) TAXREPLY 7361
Original Order
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ORDER

ORDER By filing this writ petition, the petitioner has prayed for following relief(s); (a) For issuance of an appropriate writ,order or direction directing upon then respondents to show cause as to how and under what authority of law, the refund application of the petitioner has been rejected, purportedly on the ground of being barred by the law of limitation as prescribed under Section 54 of Central Goods and Services Tax, act, 2017 when admittedly the case of the petitioner is that of payment of tax under wrong head which is to be governed by section 77 of the Act, which in no manner prescribes any period of limitation for filing any refund claims. (b) Consequent upon showing cause, if any, and on being satisfied that the action of the respondents in recruiting the refund application of the petitioner on the ground that the same is barred by law of limitation, is illegal and de hors the scheme of the Goods and Services Tax Act, the Respondents be directed to refund the....

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