9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 1306 - HC - GSTDisbursement of the refund amount alongwith the interest - Section 56 of the Central Goods Service Tax Act, 2017 - HELD THAT - There has been no stay granted by any of the authority against the order, which is sought to be implemented by way of writ of mandamus. Issue Notice returnable on 23rd September, 2021. Mr. Lodha, learned Senior Standing Counsel waives service of notice on behalf of the respondent nos.1 and 2. In addition to the regular mode of service, Respondent no.3 be served through speed post also at the costs of the petitioner.
Issues Involved:
Petitioner seeking writ of mandamus for disbursement of refund amount sanctioned but not yet disbursed after one year. Analysis: The petitioner filed a petition seeking a writ of mandamus for the disbursement of a refund amount of ?50,88,42,582 sanctioned to the petitioner, which has not been disbursed even after one year from the date of sanction. The petitioner's grievance is that despite the refund being sanctioned by the Deputy Commissioner of Central GST, Division-2, it has not been disbursed, and there has been no response to the communications sent in this regard. The petitioner's advocate confirmed the non-receipt of any reply to the communications. The advocate also mentioned that a challenge has been made to the said order by the respondent authority, but no stay has been granted against the order. The High Court, comprising Ms. Justice Sonia Gokani and Mr. Justice Rajendra M. Sareen, heard the arguments presented by Ms. Dimple Gohil, the learned advocate for the petitioner. The court noted the absence of any reply to the communications seeking the refund and the lack of disbursement of the sanctioned amount. The court directed to issue a notice returnable on 23rd September 2021. The learned Senior Standing Counsel for the respondents waived the service of notice on behalf of respondent nos. 1 and 2. Additionally, the court ordered that respondent no. 3 be served notice through speed post at the costs of the petitioner. In conclusion, the High Court acknowledged the petitioner's plea for the disbursement of the sanctioned refund amount and issued a notice to the respondents for further proceedings, ensuring that all parties are duly informed and involved in the legal process.
|
