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2021 (12) TMI 228 - HC - GSTSeeking direction to respondent no.4 to pass the fresh refund order of total amount without reducing the amount of interest u/s. 50(1) - seeking direction to respondent no 1 & 2 for constitution of GST Appellate Tribunal within a time frame so that the statutory right of appeal can be exercised - HELD THAT:- When the matter was taken up for hearing, the attention of this Court is drawn to the amendments brought under the Central Goods and Services Tax (CGST) Act in the Finance (No.2), Act, whereby the proviso has been added to Section 15 of the CGST Act, which has been substituted w.e.f. 01.07.2017. According to the learned Standing Counsel, fresh application if is preferred by the petitioner in wake of these amendments, his case shall be considered by the respondent Authority. Learned advocate Shri Avinash Poddar on instructions seeks withdrawal of this matter to file a fresh application before the concerned Authority for him to prefer in two weeks’ time from receipt of this order. After that once received, the respondent Nos.2 and 3 shall consider the same in accordance with law bearing in mind the amendments in law within six weeks - Petition disposed off.
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