Case LawWrit Petition No.11424 of 2021
Axis Bank Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- September 29, 2022
- Type:
- Writ Petition
- Members:
- C Praveen Kumar, Ravindra Babu
Subject
Matter remanded on whether refund claim is time barred post insertion of Rule 89(1A)
Refund
Summary
A reading of the Circular No.162/18/2021-GST and Column No.3 of 4.3 relating to refund claim, it is clear that if “A” has paid tax under a correct head before issuance of notification No.35/2021-Central Tax dated 24.09.2021 , the last dat…
Judgement
Aggrieved by the Order, dated 23.11.2020, passed by the Additional Commissioner [GST-Appeals], the present Writ Petition came to be filed. 2. The petitioner herein is said to be the third largest Private Bank in India providing an entire spectrum of financial services for personal and corporate banking. The petitioner bank is registered in Andhra Pradesh [AP] and also in State of Telangana [TL] wi…