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2025 (4) TMI 422

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..... ocates. For the State / Respondent Nos. 1 and 2: Ms. S.D. Vyas, Addl. G.P. a/w Mr. Aditya Deolekar, AGP. P. C. 1. Although the above Writ Petition is shown under the caption "For Ad-Interim Reliefs", with the consent of parties, we have heard it finally. Hence, we issue Rule. The Respondents waive service. With the consent of parties, Rule is made returnable forthwith and heard finally. 2. .....

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..... s Jadhav, a State Officer, on the instructions of Mr. Atul R. Ghusale, the 2nd Respondent, visited the principal place of business of the Petitioner on 26.03.2025 and found that the Petitioner is carrying on business at the principal place of business and collected all the documents related to refund processing from the Petitioner and found them in order. The visit report of Mr. Jadhav in Form GST .....

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..... and set aside. Respondent No. 2 is directed to grant the refund of Rs. 96,65,325/- along with interest @ 6% per annum from the date immediately after the expiry of sixty days from the date of receipt of the application, i.e. 12.09.2021 till the date of actual refund in terms of Section 56 of the CGST Act. 10. At this stage, Ms. Vyas, on instructions, submitted that in order to grant refund, the .....

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..... of three weeks from the date of filing the said fresh refund application. 13. Rule is accordingly made absolute in the aforesaid terms and the Writ Petition is also disposed of in terms thereof. However, in the facts and circumstances of the present case, there shall be no order as to costs. 14. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All .....

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