2024 (5) TMI 356

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..... Heard Shri Shubham Agrawal, learned counsel for the petitioner and Shri Amit Mahajan, learned counsel for the Revenue. 2. Present writ petition has been filed to challenge the orders dated 19.8.2021 and 13.9.2021, whereby, the petitioner's refund applications dated 31.3.2021 and 21.6.2021 (for the period April, 2018 to March, 2019) and refund application dated 30.6.2021 and 24.7.2021 (for th .....

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..... remained suspended. 4. Seen in that light, the applications for refund were filed by the petitioner not later than 21.6.2021 (for the tax period April, 2018 to March, 2019) and not later than 24.7.2021 (for the tax period April, 2019 to June, 2019). 5. Any doubt that may have existed in that regard, was resolved by a Co-ordinate Bench of this Court in Gamma Gaana Ltd. vs. Union of India, 2022 ( .....

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..... matter remitted to respondent No.3 i.e. Assistant Commissioner, CGST, Division- (IV) to proceed to pass fresh orders on the refund applications made by the petitioner, without raising any objection as to delay. Such exercise may be completed as expeditiously as possible, preferably, within a period of three months from today, after giving opportunity of hearing to the petitioner, if any part of th .....

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