2023 (10) TMI 1419 - HC - GST

Withholding of GST liability payment in part - Revenue has no objection if petition is disposed of with a direction to the competent authority to decide the said claim for release of the balance amount - HELD THAT - If a fresh representation is made by petitioner within a period of 15 days from today alongwith copy of this order to respondents No.2, 3 4, the same shall be considered and decided in regard to the said balance amount of GST. Petition disposed off.

Summary

Issues Involved:
Petitioner's grievance regarding withheld GST liability payment.

Analysis:
The petitioner raised a grievance that a portion of their GST liability payment was withheld by the respondent, despite the full amount being deposited. The petitioner sought the release of the remaining amount through a legal notice. The Government Advocate for the State did not object to the petition being disposed of with a direction for the competent authority to decide on the release of the balance amount. The court, without delving into the merits of the claim, issued specific directions for the resolution of the issue. The petitioner was given 15 days to submit a fresh representation along with a copy of the court's order to the relevant respondents. The court mandated that if the claimed amount was undisputed and due, it should be released promptly. However, if there were any legal obstacles to the release, a detailed reasoning for the denial must be provided within 30 days of receiving the representation. The petition was disposed of based on these directives.