TMI Blog2021 (10) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and Services Tax - evidence to prove the payment of tax by the petitioner, present or not - HELD THAT:- The conduct of respondents is not appreciable, still taking into consideration the transition phase of the new statute and the temporary glitches that are occurring as well as the fair submission made by the learned Government Pleader that, the amount shall be refunded, the respondents 2 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty issued under section 129(3) of the State Goods and Services Tax Act, petitioner remitted an amount of ₹ 12,26,064/- with the 2nd respondent. Thereafter, petitioner challenged the final orders passed under section 129(3) of the State Goods and Services Tax Act, before the Appellate Authority. By virtue of Ext.P5 order, petitioner was found not liable for payment of any amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve heard Adv.Akhil Suresh, learned counsel for the petitioner as well as Dr.Thushara James, learned Senior Government Pleader for the respondents. 5. Learned Government Pleader, pursuant to instructions, submitted that the reason for rejection, as evident from Ext.P9, is that the amount of tax paid at the first instance was through a temporary account and that since the temporary account is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of ₹ 12,26,064/-, due to the petitioner as refund, within a period of 30 days from the date of receipt of a copy of this judgment. All the technical glitches that may occur in between, shall not stand in the way of ultimate relief of the grant of refund to the petitioner as otherwise the sanctity of the whole scheme of section 129 of the State Goods and Services Tax Act will lose the conf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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