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2024 (8) TMI 78

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..... kash Singh JJ. For the Petitioner : Yashovardhan Swarup,Desh Deepak Singh For the Respondent : A.S.G.I. ORDER Heard Sri Yashovardhan Swarup, learned counsel for the petitioner, Sri Saurabh Mishra who has filed his memo of appearance on behalf of the respondent no. 1 and Sri Amit Kumar Singh who appears on behalf of respondent nos. 2 to 5. This petition has been filed by the petitioner with th .....

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..... us commanding the Opposite Parties to disburse the amount of Rs. 1,86,40,533.00 (Rupees One crore eighty six lakh forty thousand five hundred thirty three) forth with along with applicable interest;" It is the case of the petitioner that the petitioner had claimed an amount of Rs. 1,86,40,533/- as refund/Input Tax Credit for purchase of goods from its suppliers which it utilized further in manufa .....

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..... llenged in this petition. The counsel appearing for the respondent nos. 2 to 5 has raised the preliminary objection regarding maintainability of the petition and he says under section 107, the petitioner has statutory remedy of filing an appeal. Learned counsel for the petitioner has submitted that the petitioner's case with regard to the same claim for Input Tax Credit. refund is pending be .....

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..... ppearing on behalf of the respondent has pointed out that the earlier writ petition had arisen out of an appeal filed by the petitioner before the appellate authority and the period for which refund was claimed by the petitioner was also different and the amount of refund claimed was Rs. 1,84,17,252/- as is evident from the appellate authority's order. In the instant case, the petitioner has c .....

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