Smag Peiner Grabs India Private Limited v. Assisteant Commissioner(State Tax)
Case brief
What is this about?
GST refund claim rejection; Form GST RFD-03 dated 18.07.2025; Form GST RFD-01; liberty to file appeal despite expiry of statutory limitation; appeal to be entertained without reference to limitation and decided on merits; due notice before appellate order; Assistant Commissioner (State Tax) Harbour Assessment Circle, Vepery, Chennai; writ of certiorari under Article 226; Smag Peiner Grabs India Private Limited; Madras High Court; C. Saravanan, J.; decided 11-03-2026; WP No. 43334 of 2025; WMP No. 48511 of 2025.
What did the court decide?
Liberty to the Petitioner to file an appeal before the Appellate Authority within 30 days from receipt of a copy of the order; the Appellate Authority to entertain the appeal without reference to limitation and dispose of it on merits in accordance with law as expeditiously as possible, after issuing due notice to the Petitioner; no costs; connected WMP No. 48511 of 2025 closed.