2024 (5) TMI 314

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....ON'BLE MR. JUSTICE C. SARAVANAN For the Petitioner : Mr. M. Killivalavan For the Respondent : Mr. N. Dilip Kumar, Standing Counsel ORDER Writ Petition is filed for issuance of a Writ of Certiorarified Mandamus calling for the records pertaining to the impugned order passed by the 1st respondent vide his proceedings in A.No. 74/2021-TRY(GST) dated 27.9.2021 and quash the same and di....

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....st date for filing the refund claim would have expired at the time when the country was under partial/intermittent/full lockdown due to outbreak of Covid-19 pandemic from third week of March 2020. The Hon'ble Supreme Court taking note of this earlier extended the perIod of limitation. Taking note of the same, the Central Government also promulgated an ordinance called Taxation and Other Laws (....

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.... are set aside and the case is remitted back to the 2nd respondent to reconsider the petitioner's refund claim afresh in the light of the above mentioned notification. Since the exports were made by the petitioner between 2018 to February 2019 it is expected that the 1st respondent will pass a fresh order on the refund claims of the petitioner filed on 01.04.2021 as expeditiously as possible p....