HC Directs Dept to consider GST refund application on merits

Heatworks Private Limited Vs Assistant Commissioner, State Tax (Calcutta High Court)

In this writ petition, petitioner has challenged the impugned order dated January 18, 2022 passed by the respondent-GST authority rejecting the claim for refund to the petitioner on the ground of limitation.

Learned advocate for the petitioner submits that the impugned order of rejection is bad in law. In support of his contention, he has relied upon an unreported decision of the Bombay High Court dated Ja

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