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2022 (6) TMI 1354 - HC - GSTInaction on the part of the respondent authorities concerned in completing the investigation - statutory period for completion of investigation - Circular No.131/1/2020-GST dated 23rd January, 2020 - HELD THAT:- Considering the submission of the parties and report submitted by Mr. Banerjee on behalf of the respondents, all the respondents concerned are directed to co-ordinate with each other and complete the investigation in question within six months from date positively and in case of failure to complete the investigation in question within this stipulated time it will be treated as respondent has no case against the petitioner since enough time has already been passed as appears from record and that petitioner has complied with the formalities of submitting the requisition documents on 25th March which is more than a year before. Learned advocate for the petitioner submits that he is entitled for claim of some refund for which he is free to file appropriate application before the authority concerned. In course of investigation, respondent shall not allow any unnecessary adjournment to the petitioner. Petition disposed off.
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