9911796707
TMI Blog2024 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... t for purchase of goods from suppliers which was utilized further in manufacturing and export of garments for the period September 2019 to January 2020 - HELD THAT:- In the instant case, the petitioner has claimed a refund of Rs. 1,86,40,537/- as ITC for purchases made by for different period. It is convincing that even though, a Special Appeal is pending before this Court in a case relating to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 01.05.2024 passed by the Opposite Party No.4 contained in Annexure No. 2 to this writ petition; ii. a Writ of Certiorari of a writ, order or direction in the nature of certiorari quashing the) show cause notice dated 07.03.2024 (GST RFD- 8) with respect to ARN AA0905200368563 contained in Annexure No. 3 to this writ petition; iii. Writ of Mandamus commanding the Opposite Parties to refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er officer has to issue an order under subsection (5), within sixty days from the date of receipt of application complete in all respects. Hence, the order of refund of Input Tax Credit should have been issued within sixty days. The order was required to be passed on or before 25.7.2020 after giving an opportunity of hearing to the applicant. In absolute violation of statutory provisions, a show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , GST and Central Excise dated 16.8.2021 wherein, the claim for refund was allowed by the appellate authority against which the department filed Writ C No. 29052 of 2021, Principal Commissioner, CGST versus M/S Bushrah Export House. The Court set aside the order dated 13.8.2021 by detailed order on 5.9.2022. The department has filed a Special Appeal against the writ Court's order dated 5.9.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal is pending before this Court in a case relating to the writ petition, but the cause of action in the said Special Appeal is different. The writ petition is disposed of with the direction to the petitioner to approach the appellate authority against the orders impugned. It is directed that the appellate authority shall consider the appeal of the petitioner on its merits as the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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