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2021 (1) TMI 422 - HC - GSTRefund of GST paid - reimbursement of the additional tax was delayed as a result of which appellant had to deposit tax from his own source - grievance of the applicant company is that despite deposit of GST from its own source, opposite parties failed to refund the applicant the tax component - HELD THAT:- It is not disputed that the tax liability has been deposited by the company but the company has not been reimbursed the sum due from the opposite party no. 2 despite the funds being released by the opposite party no. 1 - Learned counsel for the opposite party no. 1 submits that the Nodal Agency, Chief Executive Officer, U.P. Rural Road Development Authority, had twice reimbursed the tax component, however, it has not been released by the opposite party no. 2. The matter is serious and calls for attention of the highest officer of the State. Accordingly, the Principal Secretary, Public Works Department, U.P. Lucknow, shall summon the officers and get the matter settled. It is expected that the meeting of the respondent officials (1 and 2) shall be convened forthwith and the matter be settled. It is provided that in the event the Principal Secretary is of the opinion that the opposite party no. 2, Sri Niraj Singh, Executive Engineer, Construction Division-II, Hardoi, has been unnecessarily harassing and creating impediment in releasing the amount, it will be open for the Principal Secretary to initiate proceedings including the disciplinary proceedings against the opposite party no. 2. Affidavit of compliance to be filed on the date fixed. List on 18.02.2021.
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