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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
Original Order
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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....

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