Lenovo (India) Pvt. Ltd. Vs Joint Commissioner of GST (Appeals-1)
Date: November 5, 2023
Subject Matter
Time limit fixed under Section 54(1) for GST refund is directory and not mandatory
Summary
The case involves a legal battle between Lenovo (India) Pvt. Ltd. and the Joint Commissioner of GST (Appeals-1) in the Madras High Court regarding the time limit fixed under Section 54(1) for GST refund. It delves into the rejection of the claim due…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard Mr. Raghavan Ramabadran, learned counsel appearing for the petitioner and Mrs. Hemalatha, learned Senior Standing Counsel for the respondents 1 to 3 and perused the materials placed on record. Since the fourth respondent, Ministry of Industry and Commerce, is only a formal party, notice to fourth respondent is dispensed with. 2. The challe…