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2021 (10) TMI 1223 - HC - GSTRefund - Constitutional architecture of CGST Act, 2017, IGST Act 2017, SGST and UGST Acts as well as width, ambit and application of Section 6 of CGST and SGST Acts - Appointment of Central Tax and State Tax officers - availment and utilization of fake ITC - supply of low-grade tobacco products in the garb of “smoking mixture for pipes and cigarettes” - Overvaluation - HELD THAT:-Right from the day the final hearing commenced all the aforesaid matters were taken up for hearing together. This Court did not advice any counsel to argue in a particular manner or not to argue at all. It is only when the petitioner concluded their arguments that this Court called upon learned counsel for respondents to argue. Today to state that learned counsel for respondents should confine their arguments to the issue of law or the petitioner should be allowed to argue first would amount to ‘derailing’ the hearing. Moreover, question of law cannot be decided in a vacuum. The facts put forward by the respondents would help the Court in determining the question of law correctly - Since, in the interim, investigation by DGGI Ahmedabad has been stayed and in effect no investigation is taking place, this Court, to balance the equities, directs that till further orders, no refunds shall be released to the petitioners. Till further order, no refund to be granted. Application disposed off.
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