Fluentgrid Limited Vs The Additional Commissioner of Central Tax and Ors (Andhra Pradesh High Court)
The Hon’ble High Court of Andhra Pradesh in the case of M/s. Fluentgrid Limited v. The Additional Commissioner of Central Tax and Ors. [Writ Petition No. 8291 of 2024 dated April 04, 2024] held that it is the ‘due date’ and not the ‘actual date’ of filing of returns which is relevant for limitation purposes, and directed that no coercive action would be taken till the next date of hearing.
M/s. Fluentgrid Limited (“the Petitioner”) filed a writ petition Order in Original dated December 20, 2023 (“the Impugned Order”). The Petitioner sought direction to adjust the payment in Special Economic Zones (“SEZ”) registration with the demand raised in DTA registration without interest and penalties or alternatively direct the Additional Commissioner of Central Tax, Central GST Commissionerate to refund the excess paid GST in SEZ registration and permit the Petitioner to remit GST in DTA registration without interest and penalty.
The Petitioner challenged the Impugned Order and the Notifications issued under section and 168A of the CGST Act, on the ground that the period of limitation of three years with effect from February 02, 2020, for passing orders for Assessment Year 2017-18 i.e. the extended period vide Notification No. 09/2023-Central Tax dated March 31, 2023 (“the Notification”).
