2022 (9) TMI 604

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.... KUMAR AND HON'BLE SRI JUSTICE A.V. RAVINDRA BABU Sri P. Karthik Ramana, learned counsel for the petitioner Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax, Order:- (per the Hon'ble Sri Justice C. Praveen Kumar) Heard Sri P. Karthik Ramana, learned counsel for the petitioner and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax, appearing for the respond....

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....of the writ petition, show that the petitioner herein, who was engaged in business of trading of Coal, claims that he is entitled for refund of tax paid on such supplies, in terms of Section 54 of the Central Goods and Services Tax Act, 2017 [for short, "CGST Act"] and Andhra Pradesh State Goods and Services Tax Act, 2017 [for short "APSGST Act"] read with Rule 89 of GST Rules. Accordingly, the pe....

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....the present writ petition came to be filed. 4. Learned counsel for the petitioner mainly submits that in view of the subsequent Notification dated 05.07.2022, Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, the rejection of application for refund is bad in law. 5. Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax, w....

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....re is no provision determining the 'relevant date' in respect of the supplies to SEZ units, which are considered as zero-rated sales under Section 16 of the Integrated Goods and Services Tax Act, 2017 [for short, "IGST Act"]. It would be relevant to note that the recent Notification issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Custo....