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2022 (9) TMI 608 - HC - GSTRejection of refund alongwith interest - works contract services - whether the request of the Petitioner was accepted or not? - HELD THAT:- The Writ Petitions are allowed setting aside the impugned Order, dated 28.05.2022, and the matters are remanded back to the Assistant Commissioner [State Tax] (1st Respondent herein) to deal with the same afresh after accepting the applications filed by the Petitioner in the month of January 2020, for refund of excess balance in the Electronic Cash Ledger, in accordance with law, by giving an opportunity of hearing to the Petitioner, preferably within a period of six [06] weeks from the date of receipt of the Order. No order as to costs.
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