2024 (9) TMI 1480

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....4<br>WP ( C ) NO. 24033 OF 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER : BY ADV TOMSON T.EMMANUEL FOR THE RESPONDENT : BY ADV A.K.PREETHA- SC JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that Ext,P8 application filed by the petitioner for refund of certain amounts paid erroneously as tax has been rejected by Ext.P11 order o....

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....amounts were remitted as tax. According to the petitioner, the mistake was rectified by filing an amended return as per Ext.P4. In Ext.P11 order, it is seen that the reason for rejecting the refund application is recorded as follows:- ''I have gone through the refund claim, Ledger Account of M/s. Lakshmi Living Spaces Pvt Ltd for the period 01-04-2023 to 31-03-2024, Invoice No. SEC/23-24/....

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....71V Dated: 08- 05-2024 for the refund of Rs. 3,81,355.94/- (IGST as NIL, CGST Rs. 1,90,677.97/- & SGST Rs. 1,90,677.97/-) paid under the category of Any Other[Specify] on the payment in GSTR-3B for February- 2024, and found that the tax payer's refund request is not sustainable and hereby rejected with the following reasons; 1 The value of Invoice issued during January- 2024, advanced rec....

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....Tax Rules, 2017. With the above, the Show Cause Notice No. 19/2024 dated 11-06-2024 is disposed of.'' 3. The learned Standing Counsel appearing for the respondents would submit that while rejecting the refund claim of the petitioner, it is seen that the officer had taken the view that the petitioner could not receive any advance payment after the supply of goods in the month of January....