Radhemani and Sons Vs Additional Commissioner (Appeals), Central Tax, Raipur
Date: December 7, 2021
Subject Matter
Term “subsequently held” in section 77 covers cases where the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State or inter-State respectively
Summary
Doubts have been raised regarding the interpretation of the term “subsequently held” in Sec 77 (CT), and whether refund claim under the said sections is available only if supply made by a taxpayer as inter-State or intra-State, is subsequ…
1. Challenge to this petition is the order dated 25.06.2021 (Annexure P-1) passed by Additional Commissioner (Appeals), CGST and Central Excise, Raipur (C.G.), whereby the appeal preferred by the Petitioner against the order dated 23.04.2020 (Annexure P-2) passed by the Deputy Commissioner has been dismissed. 2. Briefly stated the facts of the case are that the Petitioner-M/s Radhemani And Sons (A…