9911796707
TMI Blog2024 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner appropriate amounts after retaining 10% towards pre-deposit for filing the statutory appeal - HELD THAT:- The review application would be required to be placed and heard by the Bench (Coram:- G.S. Kulkarni and Jitendra Jain, JJ) which had passed the order dated 28 November, 2023. As suggested by petitioner, it would be also permissible for the petitioner to move a praecipe on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rni, J.) was a member. 2. The grievance of Mr. Shah, learned counsel for the petitioner is in regard to the Deputy Commissioner of State Tax nullifying the orders passed by this Court and more particularly paragraph (iii) of the operative part of the order, whereby as a consequence of the order-in-original dated 17 November, 2023, the respondents were directed to refund to the petitioner appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch according to Mr. Shah, is subject matter of the orders passed by this Court, should not be rejected. The reasons as set out in the show cause notice as contended by Mr. Shah are quite peculiar which are inter alia in Form GST RFD-01 being a notice for rejection of application for refund. The reasons as set out in paragraph 5 read thus:- 5. This office is in receipt of letter from the Asst. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned AGP appears for respondent nos. 1 to 3. 6. Mr. Mishra would submit that Interim Application (L.) No. 36091 of 2023, which is listed today at serial no. 909, is filed on behalf of the Department praying for review/modification/clarification of the order dated 28 November, 2023. It is his submission that the Department has set out reasons as to why such order would be required to be review ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the advocate for the petitioner. 8. Needless to observe that the present order would not preclude the Department from restoring the position in regard to the input tax credit as directed in paragraph (vi) of the orders dated 28 November, 2023 passed by the Division Bench. 9. In the meantime, the Deputy Commissioner of State Tax shall not take further steps under the show cause notice issued to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
