Gandhar Oil Refinery India Limited Vs AC, State Tax
Date: August 24, 2022
Subject Matter
Period from 1st March, 2020 to 28th February, 2022 stands excluded for computation of period of limitation for filing refund application
Summary
A perusal of the material on record would show that the refund application came to be made by the petitioner was on 22.09.2021, for the Tax period May, 2018 to May, 2019. Though, learned Government Pleader would contend that the said application came…
Heard Sri P. Karthik Ramana, learned counsel for the petitioner and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax, appearing for the respondents and perused the record, and with their consent, the writ petition is disposed of at the admission stage. 2. The present writ petition came to be filed, seeking the following relief:- “(a) to set aside the Circular No.157/13/…