2022 (10) TMI 1126

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....er for Commercial Tax appearing for respondent Nos.1 and 2, Sri N.Harinath, learned Assistant Solicitor General appearing for respondent No.3, and Sri Suresh Kumar Routhu, learned Standing Counsel for Central Board of Indirect Taxes and Customs appearing for respondent No.4, and perused the record. With their consent, this Writ Petition is disposed of at the admission stage. 2. The present writ petition came to be filed seeking the following relief:- "......to issue a Writ of Certiorari or any other appropriate writ or order or direction -- (a) declare that the concept of "relevant date" in the Explanation to Section 54 of the Central Goods and Services Tax Act, 2017 has no application to refund claims of Cess under the....

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.... Act, 2017 [for short, "CGST Act"] and Andhra Pradesh State Goods and Services Tax Act, 2017 [for short, "A.P. G.S.T. Act"] read with Rule 89 of GST Rules. Accordingly, on 15.9.2021, the petitioner filed refund application for the tax period July, 2017 to March, 2018 and April, 2018 to March, 2019. Thereafter, a notice for rejection of the application for refund was issued on 25.09.2021 for both the years on the ground of limitation for which, a reply came to be filed by the petitioner on 01.10.2021. However, respondent No.1 passed an order on 05.10.2021 rejecting the application for refund, on the ground that the application made by the petitioner is barred by limitation. Since the application came to be made beyond the period of limitatio....