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TMI Blog2021 (2) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Standing Counsel on behalf of the respondents. The instant petition has been filed seeking following reliefs : "(a) Mandamus directing the respondent authorities to refund the Tax and Penalty of Rs. 4,24,620/- deposited under protest; OR IN THE ALTERNATIVE (b) Mandamus directing the respondent no. 2 to pass/serve the copy of the penalty order." It is submitted by the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ross all the field formations, the Board, in exercise of the powers conferred under section 168 (1) of CGST Act, hereby issues the following instructions : (h) Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goods does not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heed to the aforesaid Circular and has not passed any order with respect to the claim of refund. Learned counsel for the respondents submits that the respondent authority shall take appropriate steps to decide the claim of the petitioner for which the petitioner has already moved a representation. In this view of the matter, without entering into the merits of the case, this writ petition is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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