9911796707
TMI Blog2024 (5) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... t survive. The writ petition is dismissed as infructuous. - Hon'ble Saumitra Dayal Singh And Hon'ble Donadi Ramesh JJ. For the Petitioner : Nikhil Pandey, Nishant Mishra For the Respondent : A.S.G.I., Gopal Verma, Krishna Agarawal ORDER 1. Affidavits have been filed on behalf of respondent nos. 2 and 3, respectively. They are taken on record. 2. Heard Shri Nikhil Pandey, learned counsel for the petitioner and Shri Krishna Agarawal, learned counsel for the respondent no. 2 and Shri Gopal Verma, learned counsel for the respondent no. 3. 3. Present petition has been filed for the following relief : Issue a writ, order or direction in the nature of mandamus commanding respondents no. 2, 3 and 4 to resolve the technical glitch on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further time has been prayed for. 2. In face of the facts noted in the earlier order, we find, no useful purpose may be served in granting such time as first it has to be ascertained if ARN numbers as disclosed by the petitioner in Annexure-3 to the writ petition were generated on the GSTN portal. Prima facie, the generation of the ARN is not in dispute. 3. Accordingly, Shri Gopal Verma may obtain further written instructions and inform the date and time when such ARN were generated on the GSTN portal. 4. Put up as fresh on 15.04.2024. 6. Last, on 22.04.2024, we passed the below quoted order : 1. Today, upon instructions received Sri Gopal Verma, learned counsel for the GSTN authorities states, the trouble being faced by the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also at the technical level (in making the necessary corrections in software, if at all). 5. The Court may also be apprised of the total number of six month old grievances that may have been received and may still be pending with respondent nos. 2 and 3. 6. Accordingly, Sri Krishna Agarwal and Sri Gopal Verma, learned counsel appearing for respondent nos. 2 and 3 may file personal affidavits of responsible officers disclosing necessary facts appending thereto necessary documents in support of the averments that may be made in such affidavits. 7. As prayed, put up as fresh on 06.05.2024. 8. In the meanwhile, the petitioner's applications may be processed and its result apprised on the next date. 7. Today, an affidavit has been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore September 2019, but they were processed manually. Due to this reason, GST system did not have the status of these refund applications as the processing happened outside the system. 7. That it is most respectfully submitted that the Petitioner/taxpayer (GSTIN09AAICS9298R1ZX) was earlier assigned to the administration (Jurisdictional STATE tax Office). Subsequently, the Petitioner/tax payer was changed to CENTER administration (Jurisdictional Office) from 14.04.2020 as per GSTN. The subject refund applications were filed by the Petitioner/tax payer when were they under STATE administration. However, when the Petitioner was transferred to CENTER administration, these refund applications were not transmitted to Center. The reason for not tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same will be populated in GSTR 2A/2B for further proceedings. 8. Also, a personal affidavit has been filed by Shri Krishna Agrawal on behalf of respondent no. 2. In paragraph 4 to 10 of the said affidavit, it has been stated as below : 4. That the taxpayer namely M/s Shree Tefcon (India) Pvt. Ltd. was initially administered by SGST and it was thereafter transferred to CGST. The taxpayer had filed twelve refund applications. Nine refund applications (out of the said twelve refund applications) were processed by the CGST in due course. Rest of the three refund applications could not be processed either online or in offline mode as the said refund applications were not available online. The details of the said pending ARNS are as under:- Sl. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anually as Advocate deployment of new system. A copy of the CBIC dated 18.11.2019 is being filed herewith and marked as Annexure No. 3 to this affidavit. 7. That the attempts were made by CGST, Division-II, Kanpur to track trace the aforesaid pending three refund applications. The said three ARNs / refund applications could not be found on the common portal despite several efforts made by this office. 8. That pursuance to the directions of this Hon'ble Court, the above mentioned three ARNs were made available by the GSTN. The details of the availability of such ARNS and their subsequent disposal are tabulated below: S.N. Period Refund ARN No. and date Reflected on common portal Amount Refund sanction order No. and date 1. July, 17 AA090 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
