9911796707
TMI Blog2019 (6) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... iate decision in accordance with law within a period of 15 days from the date of receipt of writ of this order. The Deputy Commissioner of State Tax, Range-15, Surat shall see to it that the Assistant Commissioner of State Tax, Range-1, Surat gives effect to the communication dated 02/11/2018. - R/SPECIAL CIVIL APPLICATION NO. 10854 of 2019 - - - Dated:- 26-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner : MR MB GOHIL (2702) For The Respondent : MS MAITHILI MEHTA, AGP ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.00. RULE , returnable forthwith. Ms.Maithili Mehta, learned AGP waived service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d trading of paper products. The writ applicant has obtained registration under section 25 of the Central Goods and Service Tax Act, 2017 (for Short CGST Act ). 3.01. The writ applicant seeks to redress his grievance with regard to inaction on the part of the respondent authority in not passing an order in accordance with Rule 86(4) of the CGST Rules, 2017 for re-credit of the amount of input tax credit to the electronic credit ledger account maintained by the writ applicant on rejection of the refund claim. 3.02. According to the writ applicant, the inaction on the part of the authority in not granting credit of input tax credit to the electronic credit ledger even after rejection of the refund claimed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is regard. He submitted that the Deputy Commissioner in so many words had informed the Assistant Commissioner to do the needful in the matter. However, till date, nothing has been done so far. 5.00. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we propose to dispose of this writ application with a direction to both, the Deputy Commissioner of State Tax, Range-15, Surat as well as to the Assistant Commissioner of State Tax, Range- 1, Surat to look into the matter and take an appropriate decision in accordance with law within a period of 15 days from the date of receipt of writ of this order. The Deputy Commissioner of State Tax, Range-15, Surat shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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