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2023 (12) TMI 68 - HC - GSTRefund of unutilised Input Tax Credit (ITC) - Petitioner’s application for refund was allowed in part - rejection of refund on the ground that the services rendered by the petitioner was as an intermediary and did not qualify for export of services - Initiation of contempt proceedings for wilful disobedience - HELD THAT:- The petitioner was constrained to file a writ petition - The respondents again raised an issue in relation to furnishing of FIRCs. It was further stated that the decision of the Appellate Authority is erroneous and the Revenue proposes to file an appeal against the said decision. The said petition was allowed by an order of this Court dated 08.05.2023 and this Court directed the respondent to forthwith disburse the petitioner’s claim for refund along with interest, in accordance with law. This Court also held that the deficiency memos issued shall be treated as non est and the Revenue cannot ignore the orders passed by the Appellate Authority on the ground that it proposes to file an appeal. To enable the respondent to give effect to the said order, the petitioner once again filed an application for refund. It appears that the Adjudicating Authority once again commenced the exercise for adjudicating the petitioner’s claim and has partly rejected the same. The concerned Adjudicating Authority (Deputy Commissioner, CGST, Uttam Nagar Division) has wilfully failed to implement the order dated 08.05.2023 passed by this Court, which in unambiguous terms directed the concerned authority to disburse the petitioner’s claim along with interest, as applicable - Issue notice to show cause as to why contempt proceedings not be initiated against the respondent for wilful disobedience of the order [dated 08.05.2023 in W.P.(C) No. 5722/2023] passed by this Court. List on 18.12.2023.
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