2023 (9) TMI 992 - HC - GST

Contravention of government guidelines - reimbursement of approved GST amount along with simple interest - HELD THAT - This Court, without expressing any opinion on the merits of the case, disposes of the writ petition directing Opposite Party No.4 to consider the representation filed by the petitioner vide Annexure-4 series, and pass appropriate order in accordance with law taking into account the supplementary agreements under Annexure-3 series, within a period of three months from the date of production of certified copy of this order. Petition disposed off.

Summary

Issues involved:
The issues involved in the judgment are contravention of government guidelines, reimbursement of approved GST amount with interest, and issuance of appropriate writs or directions.

Contravention of government guidelines:
The petitioner filed a writ petition seeking a Rule Nisi to show cause why the actions of the opposite parties contravening government guidelines should not be declared illegal, arbitrary, and contemptuous. The court, without expressing any opinion on the merits of the case, disposed of the petition directing Opposite Party No.4 to consider the petitioner's representation and pass an appropriate order within three months.

Reimbursement of approved GST amount with interest:
The petitioner requested a writ in the nature of Mandamus directing Opposite Party No.4 to reimburse the approved GST amount along with simple interest in accordance with the law. The court, after hearing both parties and examining the records, disposed of the petition by directing Opposite Party No.4 to consider the representation filed by the petitioner and to pass an appropriate order within three months.

Issuance of appropriate writs/directions:
The petitioner also sought the issuance of any appropriate writs, directions, or orders deemed fit in the circumstances of the case. The court, upon agreement of both counsels and after reviewing the records, disposed of the petition by directing Opposite Party No.4 to consider the petitioner's representation and supplementary agreements, and to pass an appropriate order within three months from the date of the order.