Fluentgrid Limited Vs The Additional Commissioner of Central Tax
Date: April 4, 2024
Subject Matter
'Due date' and not the 'actual date' of filing of returns is relevant for limitation purposes
Summary
The case law involves a writ petition filed by M/s. Fluentgrid Limited challenging the Impugned Order dated December 20, 2023, and the Notifications issued under section 168A of the CGST Act. The High Court of Andhra Pradesh held that the 'due da…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri Venkata Prasad P, learned counsel for the petitioner and Ms.Santhi Chandra, learned Junior Standing Counsel for respondent Nos.1 to 3 & 6. 2. Sri Y.V.Anil Kumar, learned counsel has accepted notice for Respondent No.4. 3. Sri Venkata Prasad. P, learned counsel for the petitioner submits that the controversy involved in this…