TaxTMI 
TaxTMI 
2022 (9) TMI 604
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....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 respondents and perused the record, and with th....
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.... 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 petitioner filed refund application for the tax period May, ....
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....unsel 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, would submit that the order passed by the authorities basing on....
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.... 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 Customs, dated 05.07.2022 clearly postulates that the period from 1st....