2023 (9) TMI 786

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..... issue of refund being accorded a closure as contemplated under the Second Proviso to Section 142(3) of the Central Goods and Services Tax Act, 2017. HELD THAT:- Matter requires consideration - List again on 08.09.2023. - MR. YASHWANT VARMA AND MR. DHARMESH SHARMA, JJ. For the Appellant : Mr. Akshay Amritanshu, Sr. SC with Mr. Ashutosh Jain and Mr. Samyak Jain, Advs. For the Res .....

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..... ct that the appellant had not commenced production or manufacturing activities would not detract from the issue of refund being accorded a closure as contemplated under the Second Proviso to Section 142(3) of the Central Goods and Services Tax Act, 2017. Matter requires consideration. 4. In the meanwhile, the operative directions as contained in paragraph 6 of the impugned order dated 24 Novemb .....

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