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TMI Blog2021 (2) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 - seeking restraint on particularly respondent N. 5 from making any demand of the balance 7% GST in question or from taking any action against the petitioner - HELD THAT:- There is nothing on record to suggest any inaction on the part of the authorities in processing the application for refund. The present writ petition is disposed off, inter alia with the following directions- (a) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. - Civil Writ Jurisdiction Case No.19668 of 2018 - - - Dated:- 22-1-2021 - HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PRABHAT KUMAR SINGH Appearance : For the Petitioner/s : Mr. Ramesh Kumar Agrawal, Advocate For the Respondents : Mr. Vikash Kumar- SC 11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner in this regard. (iii) For any other relief[s] for which the petitioner may be found entitled to in the facts and circumstances of the present case. It is not disputed that so far as compliance of the provisions of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ) is concerned, the liability to pay tax is upon the petitioner, though this being a differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition, inter alia with the following directions- (a) The petitioner shall initiate proceeding before the concerned authority under the Act, seeking refund of the amount, as per the agreement dated 23rd June, 2016 within two weeks from today. (b) Such application filed by the petitioner shall positively be processed and decided within a period of four weeks thereafter or the statutory p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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