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TRIVENI ELECTRODES AND YOGESH INDUSTRIES AND OIL MILLS vs. UNION OF INDIA AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

AKIL KURESHI
SAMEER JAIN
Pet. Counsel
Pankaj Ghiya
Res. Counsel
R.d Rastogi
Akshay Bhardwaj
M.s Singhvi

Petitioner / Applicant

TRIVENI ELECTRODES AND YOGESH INDUSTRIES AND OIL MILLS
Respondent UNION OF INDIA AND OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jan 20, 2022
Order No.

D.B. Civil Writ Petition No. 2137/2021 Connected With D.B. Civil Writ Petition No. 2138/2021

Citation

2022(1) TAXREPLY 5037
Original Order
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ORDER

Since the facts are similar in both these petitions, we may notice from Writ Petition No. 2137/2021. The petitioner has challenged the vires of Section 54 of the Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 as ultra vires to the Constitution. The petitioner has also prayed for a direction to set-aside a deficiency memo dated 04.12.2020 as annexure-A/3 to the writ petition. The petitioner had claimed for refund of the accumulated credit in the ledger account. The competent authority on such claim issued the impugned communication dated 19.12.2020. One of the grounds proposed for rejecting the refund claim was that the same was time barred. The said authority however before passing final order issued this show cause notice and permitted the petitioner to file reply within 15 days. Accordingly, the petitioner has also filed the reply raising a contention that his refund claim is not subjected to the limitation period. Admittedly the as....

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