2022 (10) TMI 1127

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....ment Pleader for Commercial Taxes appearing for respondent Nos.1 and 2, Sri Suresh Kumar Routhu, learned standing counsel for CBIC appearing for respondent No.3 and Sri N.Harinath, learned Deputy Solicitor General appearing for respondent No.4. 2. Assailing the order dated 03.09.2021 passed by respondent No.1, rejecting the application of the petitioner for refund as barred by limitation, the present Writ Petition is filed. 3. The averments in the affidavit filed in support of the Writ Petition show that the petitioner herein is entitled for refund of the tax paid in terms of Section 54 of the Central Goods & Services Act, 2017 (for short 'CGST Act') and Andhra Pradesh State Goods & Services Tax Act, 2017 (for short 'APSGST Act') read....

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.... found the following discrepancies in their reply filed and during the discussions held at the time of personal hearing: 1. The taxable person have consolidated all the 4 ARNs and as per notification.91/2020 dt:14-12-2020 due date for filing refund application was 31-03-2021 and are within the due date. Explanation: As per para 12 of the circular instructions in circular No.125/44/2019-GST dt:18-11-2019: "It is also clarified that since a refund application filed after correction deficiency is treated as a fresh refund application, such a rectified refund application, submitted after correction of deficiencies, shall also have to be submitted within 2 years of the relevant date, again for the same relevan....