2023 (10) TMI 860

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....2 - -<br>GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.Hari Radhakrishnan For the Respondent : Mr.V.Sundareswaran, Senior Standing counsel ORDER This writ petition has been filed challenging the impugned order passed by the first respondent rejecting the revised claims made by the petitioner on 24.01.2021, 27.01.2021 and 07.02.2021. 2. The learned counsel ....

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.... returns by virtue of the order dated 20.02.2020 passed by the respondent. Thereafter, the petitioner had filed the revised returns on 25.02.2021, 27.01.2021 and 07.02.2021. However, the said revised returns were came to be rejected by virtue of rejection order dated 27.01.2022 on the ground that it is barred by limitation in terms of Section 54(1) of the Act. 3. It was further submitted by the....

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....ould fairly submit that the aforesaid notification was not considered by the first respondent while passing the impugned order and hence, he requests this Court to pass appropriate order. 5. Heard the submissions made by the learned counsel for the petitioner and the respondent and also perused the materials available on record. 6. In the present case, the original refund applications were f....