Prem Chand Vs Assistant Commissioner, Central Tax
Date: March 10, 2024
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Gaurang Kanth
Subject Matter
Refund Appeal rejection: Condonation of delay of 7 months allowed
Summary
The petitioner filed a refund claim for input tax credit on the export of goods and services, which was rejected on the ground of non-submission of documents. The petitioner later discovered the rejection and filed an appeal, which was dismissed due…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The petitioner has filed the present writ petition assailing the order dated 17.09.2019 passed by respondent no.2 vide which the petitioner’s application for refund claim has been rejected, an order dated 24.09.2021 vide which the appeal filed by the petitioner was dismissed on the ground of delay. It is the case of the petitioner that h…