Cherish INDIA Exports vs. The Assistant Commissioner Of State Tax
Held
The Court held that the refund application was filed beyond the two-year limitation period from the 'relevant date' as defined in the CGST Act. The starting point for the limitation period is the date the vessel carrying the goods leaves India, not the end of the tax period.
Facts
The petitioner, an exporter of rough granite, filed a refund application for tax paid on exports made between January 2022 and March 2022. The respondent rejected the application, stating it was filed beyond the time limit.
Key Issues
The key issue was whether the refund application was filed within the two-year time limit prescribed by Section 54(1) of the CGST Act, considering the definition of 'relevant date'.
Sections Cited
Section 54, Section 54(1), Section 54(3), Section 54(14), Explanation (2)(a)(i)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: (Special Original Jurisdiction) WEDNESDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT ^ THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO.^ AND ^ THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAiyi WRIT PETITION NO: 17495 OF 2024 AMARAVATI Between: M/s. CHERISH INDIA EXPORTS Ayyappa Swamy Temple, Mangamur Donka A.P Rep by Its Sole Proprietor, Mr Thanniru Chandra Sekhar D.No.7/5/65/1 Ground Floor, Opp Ongole Prakasam District, Prasad ...PETITIONER V./ AND 1 The Assistant Commissioner of State Tax, Circle-1, Ongole, Trunk Road, Ongole Prakasam Dt.,-523001. ^
The Chief Commissioner of State Taxes, Government of Andhra Pradesh, D.No 12-468-4, Adjacent to NH-16. Service Road. Kunchanapally, Guntur District. Andhra Pradesh-522501. 3. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department Velagapudi, Amaravati, Guntur District. -A.P
Union of India, ^p by its Principal Secretary, Ministry of Finance, 3 Floor, Jeevan Deep Building, Sansad Marg-New Delhi-110001*^ ...RESPONDENTS rd Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed t
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