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2024 (8) TMI 249

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..... Singh JJ. For the Petitioner : Yashovardhan Swarup,Desh Deepak Singh For the Respondent : A.S.G.I.,Dipak Seth ORDER Heard Sri Yashovardhan Swarup, learned counsel for the petitioner, learned standing counsel who appears on behalf of the State-respondent., Sri Saurav Mishra who has filed his memo of appearance on behalf of opposite party no. 1, which is taken on record and Sri Saurav Yadav who .....

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..... 0.2023 for the period of April 2020 to May 2020 for a total sum of Rs. 98,62,180.00 (Rupees Ninety eight lakh sixty two thousand one hundred eighty); iv. a Writ of Mandamus commanding the Opposite Parties to disburse the amount of Rs. 98,62,180.00 (Rupees Ninety eight lakh sixty two thousand one hundred eighty) forth with along with applicable interest;" It is the case of the petitioner that th .....

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..... . 2 to 5 has raised the preliminary objection regarding maintainability of the petition and he says under section 107, the petitioner has statutory remedy of filing an appeal. Learned counsel for the petitioner has submitted that the petitioner's case with regard to the same claim for Input Tax Credit. refund is pending before this Court in Special Appeal No. 41 of 2023. He has referred to or .....

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..... of Rs. 98,62,180/- as ITC for purchases made by for different period. We have been convinced that even though, a Special Appeal is pending before this Court in a case relating to the writ petition, but the cause of action in the said Special Appeal is different. The writ petition is disposed of with the direction to the petitioner to approach the appellate authority against the orders impugned. .....

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