Hallmark Vs Jammu and Kashmir Goods and Services Tax Department
Date: September 25, 2024
Subject Matter
Time limit for refund to be determined from the date of original application and not follow-up application
Summary
The writ petition was filed by a partnership concern (M/s Hallmark), seeking to quash a deficiency memo issued by the Assistant Commissioner of GST which rejected the application for a GST refund due to alleged limitation. The petitioner had claimed…
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU & KASHMIR HIGH COURT 1. The petitioner through the medium of present writ petition is seeking to quash deficiency memo (Form-GST-RFD-03) bearing reference No.Z00110200180922 dated 15.10.2020 issued by Assistant Commissioner, Goods and Services Tax, respondent No.2 herein, under Section 54 of Central Goods and Services Tax Act, 2017, whereby the applicat…