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TMI Blog2025 (1) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... from the Government - Section 142 (3) of the Central Goods and Sales Tax (CGST) Act, 2017 would not come to the rescue of the petitioner or not - HELD THAT:- Although the petitioner was not entitled to cash refund under Section 142 (3) of CGST Act, 2017, the petitioner is entitled to recredit by virtue of the aforesaid Order. The respondent is directed to allow the petitioner to take recredit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 48. For all these reasons, this Court, having considered the peculiar facts and circumstances of the case, is inclined to dispose of these writ petitions with the following orders: (i) That the impugned orders in these writ petitions are liable to be set aside, accordingly are set aside. As a sequel, the matters are remitted back to the respondents for reconsideration. While reconsidering the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s indicated above, an opportunity of being heard shall be given to the petitioners, so that the petitioners can put forth their case by providing all necessary inputs to the satisfaction of the authorities to take a decision thereon. 49. With these directions, all these Writ Petitions are ordered accordingly. However, there shall be no order as to costs. 4. Pursuant to the aforesaid Order of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 142 (3) of CGST Act, 2017, the petitioner is entitled to recredit by virtue of the aforesaid Order. 7. The learned Senior Standing Counsel for the respondent on the other hand has relied on the decision of the Jharkand High Court in M/s.Rungta Mines Limited Vs. The Commissioner of Central Goods Services Tax and Central Excise, Jharkand and others in W.P.(T) No.2245 of 2020 pronounced on 15.02.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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