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NAAGU INTERNATIONAL vs. PROPER OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Narayanan
Adithya Reddy
G.shanmugam
Res. Counsel
C.harsha Raj
Hema Muralikrishnan
Anu Ganesan

Petitioner / Applicant

NAAGU INTERNATIONAL
Respondent PROPER OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date Apr 11, 2023
Order No.

W.P.Nos. 14939, 14943, 14945, 14949, 2833, 3515 & 3519 of 2022 And W.M.P.Nos. 14165, 14167, 14169, 14170, 14171, 14172, 14175, 14176, 2973 & 3348 of 2022

Citation

2023(4) TAXREPLY 7293
Original Order
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ORDER

COMMON ORDER Mr.Narayanan and Mr.Shanmugam, learned counsel for the petitioner, Ms.Hema Muralikrishnan, learned Senior Standing Counsel, Ms.Anu Ganesan, learned Junior Panel Counsel and Mr.Harsha Raj, learned Additional Government Pleader for the respondents would make common submissions in regard to these matters. 2. The challenge is to orders rejecting refund under the applicable provisions of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 and appellate orders confirming such rejection. 3. In the writ petitions filed by Mr.Narayanan apart from rejecting the request on the ground of limitation, the authority also mentions the non-availability of certain statutory / other documents in support of the claim for refund. In the writ petitions filed by Mr.Shanmugam, the rejection is solely on the basis of limitation. 4. The Central Board of Indirect Taxes and Customs has, vide Notification No.13/2022 - Central Tax dated 05....

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