9911796707
TMI Blog2020 (12) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Act and Section 16 (3) of the Interstate Goods and Services Taxes Act, 2017 - HELD THAT:- The writ petition is disposed of directing the 5th respondent to release the amount of 40,58,435/- in accordance with law, within a period of one month from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner, if need be. Petitioner is at libert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Section 54 of Kerala Goods Service Tax Act (KGST Act) and Section 16 (3) of the Interstate Goods and Services Taxes Act, 2017 (IGST) Act to obtain the refund of input Tax Credit, the details of which has been as follows: Tax period Amount of refund claimed IGST CGST SGST Grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The said amounts were automatically debited from the Electronic Credit Ledger of the petitioner as evident from Ext.P6. The applications filed by the petitioner were scrutinized by the 5th respondent, and information thereto sought was duly furnished by the petitioner. The amount of refund sanctioned for various periods is as follows: Tax period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Grant total 49,23,485 40,58,435 43,58,435 1,30,40,355 3. Petitioner submits that though the IGST and CGST portion sanctioned vide the refund sanction order has already been paid to the petitioner, but the SGST portion amounting to ₹ 40,58,435/- has not been paid . 4. At this stage learned Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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