Jose Joseph (Prop: Rubber Tech) Vs Assistant Commissioner of Central Tax
Date: December 16, 2021
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): BECHU KURIAN THOMAS
Subject Matter
Limitation period for an appeal starts only when the order is uploaded
Summary
The case involves four writ petitions filed by the petitioner seeking refunds of unutilized input tax credit for several months in 2017. The appeals were rejected by the Appellate Authority on the grounds of limitation, as the appeals were filed more…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT These four writ petitions are filed by the same petitioner seeking identical reliefs based upon similar causes of action, for different months of the same assessment year. He is aggrieved by the rejection of his appeals on the ground of limitation. 2. The issue involved in the appeals related to the claim for refund of unutilized input tax credi…