2021 (10) TMI 838

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HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS Petitioner: By Advs. Sri. Harikumar G. Nair Sri. Akhil Suresh Respondents: By Dr. Thushara James, Sr. Govt. Pleader JUDGMENT Petitioner is challenging Ext.P9 order issued by the 3rd respondent. By virtue of Ext.P9, petitioner's claim for refund of taxes paid under Central Goods and Services Tax as well as State Goods and Services Ta .....

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..... t, for release of the goods. Pursuant to Ext.P5 order, petitioner filed Ext.P6 application for refund of the amount deposited. In the meantime, the 3rd respondent issued a show-cause notice to the petitioner asking him to show cause why the claim of the petitioner for refund ought not to be rejected on the ground of absence of details of remittance of tax amount, as claimed by the petitioner. It i .....

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..... ioner is entitled for refund of the amount and that the respondents are taking earnest steps to refund the amount without fail in a time bound manner. 6. In view of the aforesaid submission though I find that the conduct of respondents is not appreciable, still taking into consideration the transition phase of the new statute and the temporary glitches that are occurring as well as the fair submi .....

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