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SIEMENS LTD. vs. THE JOINT COMMISSIONER OF STATE TAX AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
JITENDRA JAIN
Pet. Counsel
Sujit Ghosh
Mannat Waraich
Vaibhav Patankar
Res. Counsel
Dhruti Kapadia

Petitioner / Applicant

SIEMENS LTD.
Respondent THE JOINT COMMISSIONER OF STATE TAX AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Aug 12, 2024
Order No.

WRIT PETITION NO. 10971 OF 2024, WRIT PETITION NO. 14092 OF 2022, WRIT PETITION NO. 10964 OF 2024, WRIT PETITION NO. 10969 OF 2024, WRIT PETITION NO. 13395 OF 2022, WRIT PETITION NO. 13579 OF 2022, WRIT PETITION NO. 10972 OF 2024

Citation

2024(8) TAXREPLY 10554
Original Order
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ORDER

WRIT PETITION NO. 13579 OF 2022 1. Mentioned out of turn. 2. By consent taken up for hearing at the admission stage itself. 3. Rule. Rule made returnable forthwith. 4. Petitioner is challenging an order dated 28th July 2021 passed by Respondent No.1, i.e., Joint Commissioner of State Tax (Appeals) by which Respondent No.1 has rejected the refund claim of petitioner amounting to Rs. 1,77,495/-. The refund claim has been rejected on the sole ground of non-compliance of the time limit prescribed under Section 34 (2) of the Central Goods and Services Tax Act, 2017 (the CGST Act). 5. Petitioner had entered into an agreement with one Torrent Pharmaceuticals Limited, Gujarat (TPL) for supply of goods and services. Petitioner raised invoices in the month of September 2018 on TPL amounting to Rs. 11,63,578/- having GST implication of Rs. 1,77,495/-. Since the supplies were not made in accordance with the terms of agreement, TPL did not make any payment to petitioner in re....

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