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2024 (9) TMI 1004

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..... rth Malhotra, Advocate For the Respondent : Mr. Rajiv Aggarwal, ASC. ORDER 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to sanction the eligible refund amount of Rs. 1,79,56,085/- alongwith the applicable interest pursuant to an Order-in- Appeal dated 30.05.2022. 2. The petitioner claims that the respondent had issued a Show .....

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..... wing terms: - i) Appeal filed by the Appellant is hereby allowed for the reasons stated hereinabove; And i) Consequently, impugned order passed under Section 74 of the CGST/DGST Act, 2017 for the period February-2018 to March-2018 raising demand of tax, interest & penalty of Rs.1,79,56,085/- (IGST) (in total) is set aside." 4. The petitioner claims that pursuant to the said order, he has b .....

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..... e also direct that in the event the petitioner is required to comply with any formalities, the respondent shall intimate the same to the petitioner. It is also clarified that in case there has already been a delay in complying with the said formalities, the same would not impede the petitioner's application for refund. 8. The petition is disposed of in the above terms. The pending application is .....

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