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2020 (2) TMI 1709 - HC - Indian LawsSeeking direction to the respondents to forthwith release the amount in respect of the tax paid by the petitioner under the GST law along with interest @ 18 percent - contention of the petitioner is that he has been repeatedly approaching the authorities concerned by raising his claim but till date his claim has not been responded to by the respondents - HELD THAT:- Considering the facts and circumstances of the case, particularly taking into consideration two circulars referred to by the petitioner to support his claim i.e. circular dated 10.10.2018 and 21.12.2017 and further considering the fact that the claim raised by the petitioner till date has not been denied or disputed by the respondents by passing any order or rejecting the claim of the petitioner, the stage has not arisen for the petitioner to invoke the arbitration clause. The petitioner may avail the same, provided the respondents may dispute the claim of the petitioner or reject his claim. Given the said facts and the pending representation of the petitioner before the respondents, let the respondents No.2 to 5 take a decision on the claim/representation that the petitioner has made so far as his claim for refund of GST is concerned at the earliest preferably within a period of 60 days from the date of receipt of copy of this order - petition disposed off.
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