GST Refund Application: Andhra Pradesh High Court Excludes Period From 1st March, 2020 to 28th February, 2022 For Limitation

The Andhra Pradesh High Court has relied on the notification dated 05.07.2022 and held that the period from 1st March, 2020 to 28th February, 2022, for the computation of the period of limitation for filing refund applications shall stand excluded.The division bench of Justice C. Praveen Kumar and Justice A.V. Ravindra Babu has observed that the application for refund was not made beyond the period of limitation and remanded the matter back to the assessing authority for fresh consideration in...

Arbitration Agreement Not A Bar For Referring Parties To Facilitation Council Under MSMED Act: Andhra Pradesh High Court

The Andhra Pradesh High Court has ruled that a reference to the Facilitation Council under the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act) for conciliation and subsequent arbitration, is not barred on account of the presence of an arbitration agreement between the parties. The Single Bench of Justice R. Raghunandan Rao held that even if the arbitration agreement between the parties provides for a different method of constituting an Arbitral Tribunal, the party...