2026 (8) TMI 303

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.... -<br>GST<br>THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON For the Appellant : Advs. Sri. Karthik S. Nair and Sri. Prabhakaran P.M. For the Respondent : Adv. Sri. Mohammed Shafi K., Government Pleader. JUDGMENT The petitioner is an assessee under the provisions of the Central Goods and Services Tax/ State Goods and Services Tax Act, 2017. The dispute in this writ petition is with refe....

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....4.11.2019, which is well beyond the statutory prescription of two years. Stating this reason, the application seeking refund with respect to the assessment year 2017-18 has been rejected by the impugned order at Ext.P2. 2. Heard Sri. Karthik S. Nair, the learned counsel for the petitioner, as well as Sri. Mohammed Shafi K., the learned Government Pleader. 3. The learned Government Pleader, h....

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....ears to have been rejected with reference to the mandate under Rule 97A, the question requires to be considered by this Court, since, admittedly, the writ petition has been pending consideration before this Court for more than three years. Even if an appeal has been preferred to the Tribunal, ultimately, the afore matter requires to be considered with reference to the mandate under Rule 97A, and i....

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....of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules." A reading of the afore provision would show that the rule making authority has only thought of providing that a manual application can also be presented with reference to a refund cl....