Can refund order be denied applied after expiry relevant date as per section 54 without considering period of limitation?
considering period of limitation Case Title Vyplavi Granites vs The Deputy Commissioner Centra Tax Court Andhra Pradesh High Court Honorable Judges Justice A.V.Sesha Sai & Justice Ravi Nath Tilhari Citation 2022 (4) GSTPanacea 339 HC Andhra Pradesh W.P.No. 12197 of 2021 Judgement Date 25-April-2022 Council for Petitioner K.Adi Siva Prasad Council for Respondent Y.N.Vivekananada Section […]