9911796707
TMI Blog2024 (11) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ST - Seeking quashing of order rejecting the appeal of the petitioner for assessment year 2017-18 - grievance raised in this petition is that the petitioner had already deposited tax under the IGST Act - Vires of Section 19 (1) of IGST Act and Section 77 (1) of CGST and RGST Act of 2017 - HELD THAT:- Considering determination of the factual aspects is required to be done at first instance before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been complied with. - HON'BLE MR. JUSTICE AVNEESH JHINGAN AND HON'BLE MR. JUSTICE UMA SHANKER VYAS For the Petitioner(s) : Mr. Hemant Kothari For the Respondent(s) : Mr. Rajendra Prasad, Advocate General with Ms. Harshita Thakral, Ms. Dhriti Laddha, Mr. Tanay Goyal. Mr. Kinshuk Jain Mr. Devesh Yadav ORDER AVNEESH JHINGAN,J (ORAL) 1. These petitions are being decided by this order as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act of 2017. 5. On 17.04.2023, following order was passed:- These matters come up for consideration insofar as compliance of interim order dated 05.01.2023 is concerned. Learned counsel for the petitioner would submit that this Court had directed the petitioner to deposit balance 65% of CGST and RGST within a period of three months subject to the condition of refund of the IGST within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the State under RGST within a period of one month. Reply of the respondents may be filed within four weeks and the case be listed after four weeks. Application No. 01/2023 is, accordingly, disposed off. 6. Learned counsel for the petitioner on instructions submits that the refund received from Union of India with regard to IGST has been deposited with the Goods Service Tax Authorities. The conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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