2025 (7) TMI 137

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....iban Ray, GP Md. T. M. Siddiqui, AGP Mr. Tanoy Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu. ORDER PER 1. Affidavit of service filed in Court today is taken on record. 2. Challenging the order dated 21st February, 2024 rejecting the appeal filed by the petitioner from a challenge to a partial refund rejection order issued in Form GST RFT-06 for the tax period July, 2019 to September, 201....

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....vocates appearing for the respective parties it transpires that both the proper officer as well as the Appellate Authority has disallowed refund partially by relying on the proviso to Section 16(4) of the said Act. The scope of application of Section 16(4) of the said Act has since stood altered to a great extent especially having regard to Section 16(5) being inserted retrospectively with effect ....

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....date of furnishing of the return under Section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or [* * *] debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of Section 37....