TMI Blog2020 (12) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... are directed to decide the refund application as expeditiously as possible and practicable in accordance with law, rules, regulations and government policies applicable to the fact of the case. Liberty is reserved with this petitioner to the effect that litigation can be initiated by this petitioner before the appropriate forum in accordance with law, if the refund claim is not accepted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of like nature to the Respondents, directing the Respondent to alternatively process the already manually submitted refund application of ₹ 10,76,690/-of the Petitioner. c) Issue a writ of mandamus or any other writ, order or direction of like nature thereof declaring that the restriction placed on the common portal for claiming the refund is contrary to the CGST Act and the CGST Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Court may deem fit and proper in the nature and circumstances of the case. 2. At the outset, learned counsel appearing for the petitioner submitted that the grievances ventilated in the petition about the nonacceptance of the refund claim for the period running from May, 2018 to September, 2018 for ₹ 10,76,690/- does not remain in existence as the respondent has now accepted the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le and practicable in accordance with law, rules, regulations and government policies applicable to the fact of the case. 4. Liberty is reserved with this petitioner to the effect that litigation can be initiated by this petitioner before the appropriate forum in accordance with law, if the refund claim is not accepted by the respondent,. 5. With these observations, this writ petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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