2022 (3) TMI 734

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... MAKRISHNA PRASAD Counsel for the petitioner : Mr. Avinash Desai. Advocate Counsel for the respondent : Mr. Y. N. Vivekananda, Government Pleader, Commercial Tax for respondents no.1 and 3. Mr. Suresh Kumar Routhu, learned Senior Standing Counsel for the respondent no.2. ORAL JUDGMENT (Per Hon'ble Mr. Justice Ahsanuddin Amanullah) Heard Mr. Avinash Desai, learned counsel for the petition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Refund Orders as being illegal, arbitrary, unconstitutional, in violation of the provisions of the GST Acts, violation of principles of natural justice and consequently direct the respondents to refund an amount of INR 1,30,30,168 towards interest accrued as on 30.09.2021 for CGST portion and 23.04.2021 for SGST and further interest up to the actual date of payment; ii) Declaring the action o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd the amount, it was stated that though entitlement of the petitioner to such refund is not disputed, the matter is pending at the CFMS level for actual payment. 6. Having regard to the position enumerated above, the Court does not find any justification in keeping the writ petition pending and deems it appropriate that a direction be issued for such payment. 7. Accordingly, the respondents no. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X