TMI Blog2021 (7) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... its and in accordance with law and by affording an opportunity to the writ petitioner, as expeditiously as possible, preferably within a period of twelve weeks from the date of receipt of a copy of this order - Petition disposed off. - WP Nos.15306 and 15307 of 2021 And WMP No.16193 of 2021 - - - Dated:- 26-7-2021 - Honourable Mr. Justice S.M.Subramaniam For the Petitioner in both WPs : Mr.N.Prasad For the Respondent-1 in both WPs : Mr.T.N.C.Kaushik, Government Advocate (Taxes). COMMON ORDER The lis on hand is filed questioning the validity of the order passed by the first respondent-Assistant Commissioner in proceedings dated 03.02.2021. 2. The petitioner is a Partnership Firm. The petitioner has its factory at Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structure w.e.f. 01.08.2018. However, such refund shall be granted only after the reversal of the amount of credit to be lapsed, either through FORM GSTR-3B or FORMGST DRC-03, along with payment of interest, as applicable . 5. The concluding paragraph reads that during the processing of refund application, there is no need to pass separate speaking order and refund sanction order in RFD 06 is also passed on 11.11.2020 which was automatically sent to your mail. If you want to file any appeal, you have full liberty to file against my RFD 08 (SCN) and RFD 06 against any Forum . 6. Thus, the first respondent had not undertaken any adjudication with reference to the disputed issues. The first respondent has granted liberty to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to law. Thus, the writ petitions are to be rejected. 10. This Court is of the considered opinion that the petitioner has emphatically stated that he has no grievance against the order in original dated 11.11.2020 and his grievance is against the charging of interest under Section 50 of the Central Goods and Services Tax Act, 2017 and in respect of the said grievance, the petitioner submitted a representation to the first respondent on 03.11.2020, which is yet to be disposed of and such representation is entertainable under the provisions of the Act and the Authorities Competent is duty bound to dispose of the same on merits and in accordance with law. 11. In view of of the submission of the abovesaid representation, the first responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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