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TMI Blog2020 (8) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The writ petition is disposed of with direction to Managing Director, Uttarakhand Seeds and Tarai Development Corporation Ltd. to take decision on petitioner s representation dated 20.09.2019 (annexed as Annexure No. 12 to the writ petition) as early as possible; but, not later than eight weeks from the date of production of certified copy of this order. - WPMS No. 1272 of 2020 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity deposit made by the petitioner with respondent no. 1; although, as per the advance ruling issued by the Appellate Authority, Goods Service Tax for State of Uttarakhand, damaged wheat seeds attracted NIL rate of G.S.T. It is further the case of the petitioner that, despite repeated representations, the Competent Authority in respondent no. 1 has not taken any decision in the matter and has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to the petitioner firm from the respondents for illegally and wrongly charging/ recovering GST amount on rejected wheat seeds without any authority/ sanction of law and for withholding the same without legal sanction. Learned counsel for respondent no. 4 submits that, in view of Section 54 (8) (e) of G.S.T. Act, prayer no. 2 cannot be granted to the petitioner. He further submits that, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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