Case Law Details
Case Name : Sali P. Mathai Vs State Tax Officer (Kerala High Court)
Appeal Number : WP(C) No. 739 of 2022
Date of Judgement/Order : 29/10/2024
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Sali P. Mathai Vs State Tax Officer (Kerala High Court)
Kerala High Court held that rejection of the application for refund on the ground that the second application filed by the petitioner was beyond the time specified in sub-section (1) of Section 54 of the CGST/SGST Acts cannot be sustained in law. Accordingly, writ petition allowed.
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