Biju. K. P Vs Assistant Commissioner
Date: January 10, 2024
Subject Matter
No grounds to entertain the writ petition in respect of refund application filed beyond the prescribed time limit
Summary
The case involves a writ petition filed by Biju K. P, a registered assessee under CGST/SGST Act, seeking a refund of excess tax payments made on behalf of his brother-in-law. The petitioner filed an application under Section 54 of the CGST Act for th…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this Court in the present writ petition seeking a writ/direction in the nature of mandamus commanding the 2nd respondent to pass appropriate orders, in accordance with law, on Ext.P4 request for refund of the excess payment of tax made by the petitioner. 2. The petitioner is engaged in execution of various works con…