Gillette Diversified Operations Private Limited Vs Joint Commissioner of GST and Central Excise
Date: February 4, 2025
Subject Matter
Original filing date must be considered while computing limitation period for Refund claims
Summary
In this case, several Writ Petitions (W.P.Nos. 6524, 6527, 6531, 6537, and 6541) were filed regarding the rejection of refund claims submitted by a petitioner concerning unutilized Input Tax Credit from zero-rated supplies. 1. Writ Petitions Ov…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this Common Order, all these Writ Petitions are being disposed of. 2. In W.P.No.6531 of 2022, the petitioner seeks for a Mandamus, to direct the first respondent to extend the benefit of proviso introduced under Rule 90(3) of the Central Goods and Services Tax (CGST) Rules, 2017 to exclude the number of days from the date of filing of refund…