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GILLETTE DIVERSIFIED OPERATIONS PRIVATE LIMITED vs. THE JOINT COMMISSIONER OF GST AND CENTRAL EXCISE (APPEALS-II) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
G. Natarajan
Res. Counsel
S. Gurumoorthy

Petitioner / Applicant

GILLETTE DIVERSIFIED OPERATIONS PRIVATE LIMITED
Respondent THE JOINT COMMISSIONER OF GST AND CENTRAL EXCISE (APPEALS-II) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 5, 2025
Order No.

W. P. Nos. 6524, 6527, 6531, 6537 and 6541 of 2022 And W. M. P. Nos. 30903, 30908, 30910, 6611, 6630 and 6634 of 2022

Citation

2025(2) TAXREPLY 12708
Original Order
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ORDER

COMMON ORDER By this Common Order, all these Writ Petitions are being disposed of. 2. In W.P.No.6531 of 2022, the petitioner seeks for a Mandamus, to direct the first respondent to extend the benefit of proviso introduced under Rule 90(3) of the Central Goods and Services Tax (CGST) Rules, 2017 to exclude the number of days from the date of filing of refund claim to the date of issue of Deficiency Memo for the purpose of computation of limitation and also direct the first respondent to reconsider the refund claim on this merits. 3. In W.P.No.6541 of 2022, the petitioner has challenged the Circular No.125/44/2019 dated 18.11.2019 issued by the third respondent and for a further direction to the first respondent to reconsider the refund claim on its merits. 4. The Petitioner is aggrieved by Paragraph 12 of the Impugned Circular No.125/44/2019 dated 18.11.2019 issued by the third respondent. Paragraph 12 of Circular No.125/44/2019 dated 18.11.2019 issued by the third re....

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