2024 (11) TMI 778

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -
GST
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 the iss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9,177/- with 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 Aut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it the refunded amount received on these transactions under IGST. 10. The GST Tribunal has not been constituted till date, the petitioner shall file an appeal within three months from the date of constitution of the Tribunal. The Tribunal shall consider the appeal on merits after being satisfied that the condition of pre-deposit has been complied with.
Case laws, Decisions, Judgements, Orders .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X