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TMI Blog2024 (9) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner s application will be processed within a period of two weeks and the applicable amount would be refunded. He further states that the petitioner may be required to complete certain formalities and file an application for receiving the amount in cash, if the same is found due. And, the petitioner must comply with the same. It is also directed that in the event the petitioner is required to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 23.09.2020 (hereafter the SCN) in form DRC-01 proposing a demand of demand of ₹1,75,93,953 (₹38,25,393/- towards interest, ₹68,84,280/- towards penalty ₹68,84,280/- towards input tax credit). The SCN was issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act). 3. The demand as proposed in terms of the SCN was confirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the respondent for a payment of refund, however, the said refund has not been processed. 5. The petitioner states that, thereafter, he filed an application dated 20.12.2023 seeking refund of the amount which was consequential to the Order-in-Appeal along with the applicable interest, however, the same has not been processed as yet. 6. Mr. Aggarwal, the learned counsel for the respondent states, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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