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TMI Blog2023 (4) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... release of G.S.T. amount. The petitioner may complete the formalities and remove the deficiencies, if any, seeking refund of G.S.T. within fifteen days, whereupon, if it is otherwise permissible under law and there is no legal impediment in this regard, the opposite parties shall proceed to consider the claim of the petitioner for refund and take a decision thereon within six weeks. Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the standard rate of interest at 18% or II. to issue a writ, order or direction in the nature of Mandamus directing the Respondent No. 2 to take necessary and appropriate action in accordance with law on the written request of the petitioner dated 14.03.2019 as per provisions made under para 24.1 of the general condition of the contract dated and release the amount of G.S.T. without furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of refund of the amount deposited by him towards taxes in regard to work executed by him in pursuance to the agreement of the work, due to which the refund could not be made to the petitioner in light of the circulars issued by the government for the purpose of refund. 9. That the contents of para 10 to 14 of the writ petition are not admitted as stated. It is submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 89/G.S.T. dated 9.9.22019 were issued to the contractor (petitioner) but the contractor (petitioner) did not complete the requisite formalities. Since, the contractor (petitioner) did not completed the necessary formalities despite of the aforesaid letters, hence, demands could not be raised for refund of G.S.T. in view of the guidelines of the Government of India. Copies of the government order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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