2019 (4) TMI 1601 - HC - GST

Direction to the Registrar to issue the amount of ₹ 17,88,883/- in the name of the Petitioner for payment to the GST portal - HELD THAT - We are inclined to grant the prayer clauses (a) and (b) as prayed in the Misc. Civil Application. The Registrar of this Court is accordingly directed to refund the amount of ₹ 17,88,883/- in the name of the Petitioner within one week from the date of communication of this order - Petition disposed off.

Summary

Issues involved:
Resolution of issues in the petition, refund of deposited amount, liberty to file proceedings against adverse orders.

Resolution of issues in the petition:
The High Court acknowledged that the issues in the petition have been resolved, as indicated by a letter dated 14th February, 2019, addressed to the Commissioner of Central Goods & Service Tax. This resolution was further confirmed in an order dated 27th March, 2019.

Refund of deposited amount:
The petitioner filed an application seeking the refund of an amount of ?17,88,883 to be paid to the GST portal within a week, along with the liberty to take appropriate action in case of any adverse order. The Court, inclined to grant the prayer clauses, directed the Registrar to refund the specified amount in the petitioner's name within one week from the date of the order. Additionally, if the amount was invested by the Registrar, the petitioner would also be entitled to accrued interest, which should be refunded along with the principal amount within the same timeline.

Liberty to file proceedings against adverse orders:
In case any adverse order is passed against the petitioner by the Authority, the petitioner was granted liberty to initiate appropriate proceedings challenging such orders. The Court specified that any such proceedings filed by the petitioner would be decided on their own merits and in accordance with the law.

Conclusion:
The High Court disposed of the Writ Petition and the Misc. Civil Application based on the terms mentioned in the judgment. No costs were awarded, and all parties, including the Registrar, were instructed to act based on the authenticated copy of the order.