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TMI Blog2022 (10) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Bhargav D. Karia For the Petitioner(s) : Hiren J Trivedi For the Respondent(s) No. 1 : DS Aff. Not Filed (N) For the Respondent(s) No. 2,3 : Mr Dhaval D Vyas COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Hiren Trivedi for the petitioners and learned advocate Mr. Dhaval Vyas for the respondents, in all the petitions. 2. The prayers in all these p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST RFD-01A filed bearing Application Reference Number 24AADCP9440MIZ3; (iii) to direct the respondent authorities to pay interest @ 9% to the petitioner herein on the amount of refund from the date of filling the refund application till the date on which the amount of refund is paid to the petitioner; 4. The ground raised by the authorities in not sanctioning the refund was that the refund ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 ( 12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territory Goods and Services Tax Act, 2017 ( 14 of 2017) and in partial modification of the notifications of the Government of India in the Mini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the 30th day of September, 2023; (ii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation under subsection (10) of section 73 of the said Act for issuance of order under sub-section (9) of section 73 of the said Act, for recovery erroneous refund; (iii) excludes the period from the 1st day of March, 2020 to the 28th da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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