TaxTMI 
TaxTMI 
2024 (9) TMI 1480
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....4 - -<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 on untenable grounds. 2. It is the....
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....ing 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/23-24/02 Dated 15-01-2024, Invoice No. SEC/23-24/....
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....4/- (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 received during February 2024 and GSTR-1 are not at all matching....
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.... 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, 2024. However, this reasoning adopted by the Officer does not take into consideration the fact that the....