TMI Blog2023 (8) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994 - HELD THAT:- This Court is of the view that since the respondents have taken conscious decision not to file SLP against the judgment 2022 (11) TMI 743 - PUNJAB AND HARYANA HIGH COURT] , the ratio of Genpact India (P.) Ltd s case is directly applicable in this case, where it was held that A bare perusal of the recitals and relevant clauses of the MSA do not in any manner indicate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting aside Demand cum Show cause Notice No. 47/GST/GGM/2020-21 dated 30.03.2021 ( impugned notice ) (Annexure P-29) issued by Principal Commissioner of GST CX, Gurugram-respondent No. 1 under Sections 73 of the Finance Act, 1994 ( Act, 1994 ) read with Section 174 of Central Goods Services Tax Act, 2017 ( CGST Act ) requiring the petitioner to explain why the extended period of limitation in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been rejected. The main ground of the petitioner in that writ petition was that refunds had been granted to the petitioner consistently for all financial years starting from 2005-06 under the service tax regime and, therefore, on the principle of consistency, refunds under the GST regime should also be granted. 4. Learned counsel for the petitioner had argued that impugned notice has been iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for an amount of Rs. 21,98,06,002/- for the period April 2019 to June 2019 has been sanctioned by the Deputy Director Division East-II, Central Tax GST Gurugram. It is further stated therein that as per the letter dated 08.05.2023 issued by CBIC, the respondents have decided not to file SLP against the judgment dated 11.11.2022 passed in CWP-6048-2021. 7. Hence, this Court is of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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