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LOGICVALLEY TECHNOLOGIES PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Janani Shankar
Res. Counsel
N.r.r.arun Natarajan

Petitioner / Applicant

LOGICVALLEY TECHNOLOGIES PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Jan 3, 2022
Order No.

W.P.No.28411 of 2021 And W.M.P.Nos.30008 & 30010 of 2021

Citation

2022(1) TAXREPLY 5032
Original Order
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ORDER

The petitioner has challenged the impugned order dated 25.10.2021 bearing reference No.ZB3310211608624 seeking to reject the refund claim filed by the petitioner was time barred. 2. The dispute pertains to exports which was made by the petitioner during April to August 2019. The limitation for filing the refund claim would have expired during the corresponding period in 2021. 3. The petitioner had filed the refund claim belatedly on 20.09.2021 as the limitation prescribed under Section 54 of the TNGST and CGST Act, 2017 is two years from the relevant date, the refund claim has been rejected. 4. Appearing on behalf of the petitioner, learned counsel for the petitioner submits that in an identical situation in the case of M/s GNC Infra LLP Vs. Assistant Commissioner (Circle) 2021 vide its order dated 28.09.2021 in W.P.Nos.18165 & 18168 of 2021, this Court had allowed the writ petition by remitting the case back to the respondent to reconsider the re....

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