TMI Blog2019 (3) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... s so far been taken thereon - Held that:- The present petition is disposed off by directing respondent No.4 to take a decision on the applications dated 3.9.2018 and 12.9.2018 (Annexures P-5 to P-7, respectively), moved by the petitioner, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ines and units thereof, like tablets and smart phones etc. It was registered in the State of Punjab having registration certificate dated 8.8.2017 (Annexure P-1). The petitioner filed its return at Amritsar for the month of July, 2017 with a total excess unutilized ITC of ₹ 2,33,75,586/- as is clear from the GSTR-3B (Annexure P-2). Similarly, the petitioner filed its return in Form GSTR-3B ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 10.9.2018 (Annexure P-11) and also submitted the necessary documents vide letter dated 18.9.2018 (Annexure P-12). Thereafter, the President and CEO of the petitioner vide email dated 20.9.2018 (Annexure P-13) requested the respondents for refund of the amount. Vide letter dated 25.9.2018 (Annexure P-14), the petitioner was informed that the refund application was required to be proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Annexures P-5 to P-7, respectively) for the months of July, August and September, 2017, but no action has so far been taken thereon. 4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.4 to take a decision on the applications dated 3.9.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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