9911796707
TMI Blog2025 (2) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as for claim of refund. On perusal of the annexures to the instant writ petition being copies of the different applications and the deficiency memos it appears to this Court that it has been contended before the respondent No. 2 authority by the writ petitioner that due to clerical mistakes he put SGST figure in CESS column and for which he seeks refund. Whether the writ petitioner is entitled to get the refund or not that aspect completely falls under the domain of the respondent No. 2 authority but this Court considers that while rejecting the prayer for remand the respondent No. 2 ought to have assigned a reason by passing an appropriate order and should upload the said order in the relevant portal so as to enable the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent No. 2 authority such CESS amount was to be deposited by the writ petitioner and subsequently it was detected by the writ petitioner that the writ petitioner has no liability to pay such CESS amount and accordingly, the writ petitioner has prayed for refund of the CESS amount on 24.01.2022 which was not considered favourably on some flimsy ground as it would be reflected from Annexure-P3 to Annexure-P4 of the instant writ petition. 3. It is further submitted from the copies of the different deficiency memos as have been annexed with the instant writ petition it would reveal that the writ petitioner had assigned sufficient reason as to why such CESS amount was deposited and as to why the refund thereof has been claimed by the writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted on behalf of the respondent No. 2 authority that the instant writ petition is devoid of merit and the same may be dismissed. 6. For effective adjudication of the instant lis this Court at the very outset proposes to look to the provision of Section 39 and Section 54 of the said Act of 2017 and those are reproduced hereunder in verbatim: "39. Furnishing of return: (1)..................... (2).................... (3)..................... (4).................... (5).................... (6).................... (7)..................... (8)..................... (9) Where any registered person after furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or subsection (4) or sub-section (5) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if I look to the factual aspects of this case it reveals that it is the case of the writ petitioner that in the assessment year of 2017 he is not supposed to pay the CESS as according to the writ petitioner the same was wrongly demanded by the respondent No. 2 authority and since it has been detected subsequently that such demand was wrong, the writ petitioner made a claim of refund. Admittedly, such claim for demand was first made on 24.01.2022 which was not considered favourably by the respondent No. 2 authority on the ground of expiry of the requisite period under Section 54 Sub-Section (1) of the said Act of 2017. It further appears that even in the year 2024 similar prayer was made but such prayer was again not considered favourably by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition this Court quashes the deficiency memo dated 21.02.2024 as issued by the respondent No. 2 authority with a direction to the respondent No. 2 authority to consider the refund application dated 05.02.2024 as made by the writ petitioner in accordance with law after giving opportunity of hearing to the writ petitioner and thereafter to pass a reasoned order on such application and to upload the same in the relevant portal forthwith. 12. With the aforementioned observations, the instant writ petition being WPA 2191 of 2024 is disposed of. 13. It is made clear that while disposing the instant writ petition this Court has not gone into the merit of the refund application dated 05.02.2024 and, therefore, the respondent No. 2, i.e., Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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