Home Case Index All Cases GST GST + HC GST - 2020 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 110 - HC - GSTPrinciples of Unjust Enrichment - Amount refunded to consumer welfare fund instead of the petitioner - inverted duty structure - HELD THAT:- Since in the present case quashing of the Circular dated 18th November, 2019 is not sought but only an interpretation has been placed upon it and reliance on Jian International (supra) can be placed before the respondents, this Court directs the petitioner to take all its pleas in the replies to the show cause notice, deficiency memo and representation seeking credit of refund in his account. The present writ petition and pending application stand disposed of with the aforesaid directions. Though it is clarified that all the rights and contentions of parties are left open, yet it is directed that the replies and representations filed by the petitioner shall not be rejected/dismissed on the ground of limitation.
|