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2021 (2) TMI 690 - PATNA HIGH COURTRefund claim - Seeking directions to respondent to pay the balance GST (Goods and Service Tax) @ 7% on the R.A. bills already issued and to be issued in future by the petitioner on and from 01.07.2017 - seeking restraint on particularly respondent N. 5 from making any demand of the balance 7% GST in question or from taking any action against the petitioner - HELD THAT:- There is nothing on record to suggest any inaction on the part of the authorities in processing the application for refund. The present writ petition is disposed off, inter alia with the following directions- (a) The petitioner shall initiate proceeding before the concerned authority under the Act, seeking refund of the amount, as per the agreement dated 23rd June, 2016 within two weeks from today. (b) Such application filed by the petitioner shall positively be processed and decided within a period of four weeks thereafter or the statutory period prescribed under the Act. (c) In the event of failure, the officials found negligent in taking appropriate action, shall be held personally responsible. (d) Liberty is reserved to the petitioner to file a petition on the same and substantial inaction of the concerned authorities in processing/deciding the refund application. (e) Additionally, if any amount is deposited by the petitioner, the same shall also be processed along with the refund application.
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