Proxima Steel Forge Pvt. Ltd. Vs Union of India
Date: October 2, 2024
Subject Matter
Disciplinary action proposed against CGST Official for ignoring appellate order
Summary
Proxima Steel Forge Pvt. Ltd., located in Punjab, is involved in a legal dispute concerning a refund claim of Rs. 2,02,09,111 which has been a subject of multiple rejections by tax authorities. Initially, the Assistant Commissioner rejected the refun…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. A refund application was filed by the petitioner claiming refund of Rs.2,02,09,111/-. Said refund application was rejected by the then concerned Assistant Commissioner, on the ground of limitation stating that the refund application has been filed after a period of two years, as provided under the Circular dated 20.07.2021. 2. The…