TMI Blog2024 (8) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... filing an appeal - Refund of ITC - HELD THAT:- Even though, a Special 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of certiorari quashing the order 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 the show cause notice dated 14.03.2024 (GST RFD-6) with respect to ARN AA0910231032948A contained in Annexure No.3 to this writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it claimed the Input Tax Credit refund by an application dated 18.10.2023 for a period of April 2020 to May 2020 for total sum of Rs. 98,62,180/-. Such application was acknowledged by the opposite party no. 4 by the letter dated 3.11.2023. A show cause notice was issued to the petitioner on 14.3.2024 with respect to application dated 18.10.2023 which is much beyond the limitation prescribed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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. Learned counsel appearing 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 claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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