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NAVNEET R. JHANWAR vs. STATE TAX OFFICER AND OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
SANJAY DHAR
Pet. Counsel
Prateek Gattani
Rahul Sharma
Res. Counsel
D.c.raina
K.d.s.kotwa

Petitioner / Applicant

NAVNEET R. JHANWAR
Respondent STATE TAX OFFICER AND OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Mar 17, 2021
Order No.

WP ( C ) No. 443/2021

Citation

2021(3) TAXREPLY 4000
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ORDER

1. The petitioner is aggrieved of and has called in question the refund rejection order passed by respondent No.1 on 02.12.2020 on the ground that the same besides being in utter disregard of the provisions of the Central Goods and Service Tax Act, 2017 ["the Act"] and the Rules framed thereunder, is also in violation of the principles of natural justice. 2. It is submitted that the petitioner having become entitled for refund of excess tax paid in term of Section 54 of the Act, submitted a refund claim before respondent No.1 in FORM-GST-RFD-06. Respondent No.1 instead of directing the refund issued a show cause notice calling upon the petitioner to show cause as to why his refund claim to the extent of amount claimed should not be rejected or the amount erroneously refunded should not be recovered for the reason that the claim for refund is belated having been filed after the expiry of two years from the relevant date, as per explanation in Section 54(1) of the Act an....

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