TMI Blog2022 (7) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot contend that the appeal was filed beyond the prescribed period of limitation. However, this Court does not deem it necessary to decide such issue at this stage as this Court is now concerned as to whether there has been substantial compliance of the provisions laid down under sub-Section (6) of Section 107 of the CGST Act as the scope of this writ petition is whether the respondent authority can be directed to refund the amount debited from the Electronic Credit Ledger Account of the petitioner. Since it is not in dispute that the petitioner has complied with the provisions laid down in Section 107(6)(b) of the CGST Act, it necessarily follows that the recovery proceedings for the balance amount shall be deemed to be stayed - the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uctions not to press the relief claimed in prayer (a) to the writ petition, which runs as follows:- (a) A Writ of and/ or order and /or direction in the nature of Mandamus commanding the respondents, their servants and/or agents to forthwith withdraw, recall, cancel and / or rescind the impugned Orders dated 03.12.2021 passed by Respondent Nos.2 and to refrain from taking any adverse actions against the said orders till the disposal of the said application; 3. Accordingly, such prayer is rejected as not pressed. 4. The principal grievance of the writ petitioner in this writ petition now is that an amount of Rs.423,96,938/- comprising the Central tax, State tax and cess has been debited from the electronic credit ledger account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner. He further submits that the petitioner is suffering severe prejudice as he is being prevented from utilizing the balance in his electronic credit ledger account though, as per law, he is entitled to utilize the same. 6. Mr. Saha, learned Additional Government Pleader duly assisted by Mr. Ghosh, learned Advocate appears for the State and submits that the petitioner preferred the appeal after expiry of the statutory period of limitation and the concerned Recovery Officer cannot be faulted with for debiting the amount from the electronic credit ledger account of the petitioner as no information was available in the portal as to whether the petitioner has preferred any appeal against the order of adjudication. 7. Heard the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent authority should be directed to restore back the amount which was debited from the electronic credit ledger account of the petitioner on March 7, 2022 which is appearing from the document annexed as Annexure P/6 at page 70 of the writ petition. 10. Accordingly, the concerned respondents are directed to restore the aforesaid amount, which was debited from the electronic credit ledger account of the petitioner on March 7, 2022 forthwith but positively within a period of two weeks from date. 11. With the above directions, WPA No.1205 of 2022 stands allowed without, however, any order as to costs. 12. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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