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2019 (6) TMI 1378 - HC - GSTRe-credit of the amount of input tax credit to the electronic credit ledger account - rejection of refund claim - inaction on the part of the respondent authority in not passing an order in accordance with Rule 86(4) of the CGST Rules, 2017 - HELD THAT:- Having heard the learned counsel appearing for the parties and having gone through the materials on record, we propose to dispose of this writ application with a direction to both, the Deputy Commissioner of State Tax, Range-15, Surat as well as to the Assistant Commissioner of State Tax, Range- 1, Surat to look into the matter and take an appropriate decision in accordance with law within a period of 15 days from the date of receipt of writ of this order. The Deputy Commissioner of State Tax, Range-15, Surat shall see to it that the Assistant Commissioner of State Tax, Range-1, Surat gives effect to the communication dated 02/11/2018.
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