TMI Blog2020 (9) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... on ought to be entertained in respect thereof - As there is an alternative remedy available to this petitioner, we are not inclined to entertain the prayer qua order dated 17th June, 2020. The petitioner is at liberty to prefer an appeal in accordance with law before the appropriate forum. Refund claim - HELD THAT:- So far as the second claim of refund of ₹7,68,938/- is concerned, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L, CHIEF JUSTICE (ORAL) The proceedings in the matter have been conducted through video conferencing. CM APPL.22283/2020 (exemption) CM APPL.22284/2020 (exemption) Exemption allowed, subject to all just exceptions. The applications are disposed of. W.P.(C) 6231/2020 1. This petition has been preferred for the following prayers: A. direct the respondent authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her be pleased to pass any other or further orders as may deemed fit and proper in the fad and circumstances of the case in favor of the petitioner and against the respondent in the interest of justice. 2. Having heard learned counsel for both the sides and looking to the facts and circumstances of the case, it appears that there are two refund claims made by this petitioner under the Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case [AIR 1964 SC 1419] , Titaghur Paper Mills case [Titaghur Paper Mills Co. Ltd. v. State of Orissa, (1983) 2 SCC 433 : 1983 SCC (Tax) 131] and other similar judgments that the High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was made on 23rd January, 2020 (Annexure P-3 to the memo of this petition), the same is yet to be decided by the respondents. 8. We hereby direct the concerned respondent-authorities to decide the refund application dated 23rd January, 2020preferred by this petitioner, which is at Annexure P-3, in accordance with law, rules, regulations and Government policies applicable to the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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