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HALLMARK vs. JAMMU AND KASHMIR GOODS AND SERVICES TAX DEPARTMENT & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

PUNEET GUPTA
Pet. Counsel
Vishal Goel
Dinesh Dogra
Res. Counsel
Jagpaul Singh

Petitioner / Applicant

HALLMARK
Respondent JAMMU AND KASHMIR GOODS AND SERVICES TAX DEPARTMENT & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Sep 25, 2024
Order No.

WP ( C ) No. 2025 / 2020 CM No. 7929 / 2020

Citation

2024(9) TAXREPLY 11063
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ORDER

JUDGMENT Tashi Rabstan – CJ ( A ) 1. The petitioner through the medium of present writ petition is seeking to quash deficiency memo (Form-GST-RFD-03) bearing reference No.Z00110200180922 dated 15.10.2020 issued by Assistant Commissioner, Goods and Services Tax, respondent No.2 herein, under Section 54 of Central Goods and Services Tax Act, 2017, whereby the application for refund of GST paid by the petitioner concern has been rejected on the ground of limitation. The petitioner is also seeking a direction to the respondents to process and release the GST refund of petitioner. 2. The facts, as projected in the writ petition, are that the petitioner is a partnership concern engaged in the business of manufacturing of garments under the name and style of M/s Hallmark and is registered under the Central Goods and Services Tax Act, 2017. It is averred that the petitioner concern also transact outside the State by selling the products manufactured by it and every sale ma....

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