^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

SALI P. MATHAI vs. THE STATE TAX OFFICER IDUKKI & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Meera V. Menon

R. Sreejith

Res. Counsel

Jasmine M.m.

Petitioner / Applicant	SALI P. MATHAI
Respondent	THE STATE TAX OFFICER IDUKKI & OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 24, 2024
Order No.	WP(C) NO. 739 OF 2022
Citation	2024(10) TAXREPLY 12103
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Rule 90

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
JUDGMENT The petitioner has approached this Court being aggrieved by the fact that refund application filed by the petitioner has been rejected by Ext.P4 communication on the ground that it is filed belatedly and beyond the time permitted by Section 54 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). 2. The brief facts of the case are as follows: The petitioner filed an application for refund on 05-04-2021 seeking refund of an amount of Rs. 17,46,210/-. In response to that application, the petitioner was served with Ext.P1(a) communication dated 19-04-2021, informing the petitioner regarding certain deficiencies in the application for refund. The petitioner thereafter filed a fresh application for refund on 30-09-2021. The fresh application was admittedly beyond the time specified in Section 54 of the CGST/SGST Acts and was therefore rejected by Ext.P4. 3. The learned counsel appearing for the petitioner submits that the rej....