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TMI Blog2024 (10) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... 962 - PATNA HIGH COURT - TMI - PATNA HIGH COURT - HC - Dated:- 18-9-2024 - Civil Writ Jurisdiction Case No. 10766 of 2024 - - - GST - Seeking transitional credit of the input tax available under the VAT Act - only contention of the respondent-State is that, there should be a refund application filed pursuant to Annexure- P/15 - HELD THAT:- There was a refund of Rs. 5,38,20,214/- which was sancti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed of. - HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioner: Mr. Anurag Saurav, Advocate Mr. Abhinav Alok, Advocate Ms. Prity Kumari, Advocate Mr. Abhishek Kumar, Advocate Ms. Sharda Raje Singh, Advocate Mr. Ankesh Bibhu, Advocate For the Respondent: Mr. Vivek Prasad, GP-7 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is concerned with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt under Article 226 of the Constitution of India, wherein on consent, the matter was remanded to the Assessing Officer especially finding violation of principles of natural justice. On remand, the Department allowed the claim of the petitioner as is seen from Annexure-P/14. 3. In the meanwhile, the petitioner had filed a refund application, not connected with the transitional credit claimed, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put tax claimed, which can only be set- off as against the output tax. There was a refund of Rs. 5,38,20,214/- which was sanctioned as payable to the petitioner, which also was unrelated to the input tax sought, for transitional credit in the GST period. The withholding of Rs. 32,29,195/- was only by reason of the additional demand, which would have been forfeited if the dis-allowance of the input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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