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2023 (8) TMI 1210

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..... r. Tarun Sethi, Sr. Advocate with Mr. Rohit Sud, Advocate. For the Respondents : Mr. Sharan Sethi, Senior Standing Counsel (Indirect Taxes). RITU BAHRI, J. 1. CM-6621-CWP-2022 Application is allowed and rejoinder to reply filed by the respondents is taken on record. 2. CWP-14151-2021 The petitioner is seeking writ of certiorari for quashing and setting aside Demand cum Show cause Notice .....

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..... s. Union of India and others, (2022) 1 Centax 226 (P&H), decided on 11.11.2022 in which notice had already been issued and was pending for consideration. In that writ petition, the petitioner had challenged order dated 15.02.2021 whereby refund claim of un-utilized Input Tax Credit (ITC) used in making zero rated supplies of services under GST regime had been rejected. The main ground of the petit .....

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..... Input Tax Credit (ITC) used in making zero rated supplies of services without payment of IGST was allowed. 6. Learned counsel for the petitioner has further stated that the respondents have implemented the judgment dated 11.11.2022 passed in CWP-6048-2021 by detailed order and also decided to file SLP in the Hon'ble Supreme Court. Finally refund for an amount of Rs. 21,98,06,002/- for the period .....

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