9911796707
TMI Blog2024 (8) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... CUTTA HIGH COURT] had been admitted and since, the petitioner raises jurisdictional issue as regards competence of the proper officer to determine the amount of ITC wrongly refunded by proceeding under Section 73 of the said Act, it is opined that the writ petition should be heard. Let affidavit-in-opposition to the present writ petition be filed within a period of six weeks from date. Reply thereto, if any, be filed within three weeks thereafter - Liberty to mention upon expiry of the period for exchange of affidavits. - Raja Basu Chowdhury, J. Mr. J. P. Khaitan, Sr. Advocate, Mr. Agnibesh Sengupta For the petitioner Ms. Smita Das De Mr. Samarajit Roy Chowdhury For the Union of India Ms. Manasi Mukherjee Ms. Ekta Sinha For the CSST Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of enquiry under Section 73 of the said Act, however, ITC wrongly refunded cannot form subject matter of enquiry under Section 73 of the said Act. He submits that the ordinary remedy available is to prefer an appeal under Section 107 of the said Act. It is submitted that the department had already filed an appeal in similar set of facts before the appellate authority under Section 107 of the said Act, in respect of the refund sanctioned for the period March, 2023 and such appeal is still pending consideration before the appellate authority. 5. Mr. Khaitan, by placing before this Court the order dated 21st March, 2024, and 2nd April, 2024 passed by a Coordinate Bench of this Court, in WPA 5780 of 2024, in relation to a show cause issued und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n determining the recovery of the amount of ITC wrongly refunded in favour of the petitioner, by invoking the provisions of Section 73 of the said Act. According to her, the right to challenge the refund made under Section 54(3)(ii) of the said Act by filing an appeal under Section 107 of the said Act is an independent right, independent of the power under Section 73 of the said Act. Having regard to the aforesaid, it is submitted that this Hon ble Court may be pleased not to grant any interim order in favour of the petitioner. She submits that the writ petition, being not maintainable and premature, should be dismissed with costs. 8. Having heard the learned advocates appearing for the respective parties and having considered the materials ..... X X X X Extracts X X X X X X X X Extracts X X X X
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