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2021 (12) TMI 778

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..... ar Pandey with Mr. Kuldeep Singh, Advocates for R- 2. O R D E R   Present writ petition has been filed seeking refund of Rs. 70,47,234/- under CGST and SGST Act along with interest. Petitioner also seeks directions to the Respondents to set up GST Appellate Tribunal as early as possible. Learned counsel for the petitioner states that the petitioner is a registered dealer under GST Act and .....

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..... d rectify its mistake. He states that the respondents issued a show cause notice dated 01st December, 2020 stating that the whole refund claim is liable to be rejected on the ground that there is a huge difference between the adjusted total turnover in FORM GSTR-3B and FORM GSTR-01. He further states that the petitioner clearly explained to the respondents that the huge difference had crept up in .....

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..... s constrained to approach this Court by way of the present writ petition. Issue notice. Mr. Sumit Batra, Advocate accepts notice on behalf of respondent no.1 and Mr. Sushil Kumar Pandey, Advocate accepts notice on behalf of respondent no.2/UOI. They pray for and are permitted to file their counter-affidavits within four weeks. Rejoinder-affidavits, if any, be filed before the next date of hearing .....

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