Refund application is not barred by limitation, as period from 1st March, 2020 to 28th February, 2022 to be excluded
Last updated: 26 September 2022
Court :
Andhra Pradesh High Court
Brief :
The Hon'ble Andhra Pradesh High Court in M/S. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax [Writ Petition No.24873 of 2022 dated August 24, 2022] remanded back the matter to the assessing authority, depending upon the recent notification for fresh consideration in accordance with the law. The Court also stated that the application for refund was not made beyond the period of limitation and therefore, disposed off the writ petition accordingly.
Citation :
Writ Petition No.24873 of 2022 dated August 24, 2022
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Bimal Jain
Published in GST
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