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TMI Blog2024 (6) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... edure are handmade of justice. They are for effective and timely redressal of the grievance. They are not for destroying the rights or to defeat the legitimate claims. If the petitioner could not do the needful on portal in time for the reasons disclosed, he cannot be denied of his right for consideration of the claim for refund under the statute. The writ petition is disposed off finally by providing that the petitioner shall be at liberty to file an application for refund completing the requisite documents making good the deficiency as pointed in the deficiency memo, manually, within a period of two (02) weeks along with the copy of this order before the Competent Authority. - The Honourable Sri Justice Ravi Nath Tilhari And The Honoura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter of Undertaking of the petitioner manually/physically with supporting records d) Declare that the Deficiency Memos issued by the Respondent No.3 1st deficiency memo no.ZA371219002085S dated 31-12-2019 and 2nd deficiency memo ZA3701200007842 dated 17-01- 2020 as invalid e) To hold that the petitioner shall not be treated as in default in compliance; To ensure that the petitioner is allowed to pay its taxes on regular electronic system after utilization of the input tax credit f) Any other and further relief deemed just and proper be granted in the interest of justice g) to provide for the cost of this petition and to pass 4. Though many prayers have been made in the writ petition but at the time of arguments learned counsel for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tried to submit, the portal was closed. He submits that though the application already saved can be retrieved, but it cannot be filed fresh online. 2. On the request made by Sri T. C. D. Sekhar, learned Government Pleader, list on 01.05.2024, to enable him to obtain instructions, if the petitioner s fresh application for furnishing the letter of undertaking can be entertained manually. 8. Learned Government Pleader submits that the claim for refund is to be made on portal and the deficiency required to be removed was also to be on portal. However, it is not contested that as the portal is closed, the petitioner cannot use the portal for the claim in question. 9. The rules of procedure are handmade of justice. They are for effective and tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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