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2022 (2) TMI 51

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..... artment - Alleged delay on the part of the respondents in sanctioning the amount of GST receivable by the petitioner - HELD THAT:- On a perusal of the representation submitted by the petitioner as well as the Government Orders, this Court is of the opinion that the 1st respondent has to take a decision on Ext.P8 and its reminder produced as Ext.P9, in a time bound manner, bearing in mind the clai .....

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..... etitioner, by virtue of circulars dated 14.12.2017 and 01.03.2019 and the order dated 22.12.2019, Government had decided that the entire GST or a portion of it, as the case may be, paid by the respective contractors be refunded back to the Contractors. 3. Petitioner contends that relying upon the aforesaid circulars and Government Orders, petitioner had not paid the GST, anticipating the disbur .....

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..... lls approved as well as the Government Orders that govern the field. It was also submitted that there cannot be a blanket direction to disburse the amount, in the absence of any proper verification and consideration by the competent authorities. 6. Having regard to the submissions made as above, and on a perusal of the representation submitted by the petitioner as well as the Government Orders, .....

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