2024 (10) TMI 962

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..... 962 - PATNA HIGH COURT - 2024 (90) G. S. T. L. 326 (Pat.)
PATNA HIGH COURT - HC
Dated:- 18-9-2024
Civil Writ Jurisdiction Case No. 10766 of 2024 - -
GST
HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioner: Mr. Anurag Saurav, Advocate Mr. Abhinav Alok, Advocate Ms. Prity Kumari, Advocate Mr. Abhishek Kumar, Advocate Ms. Sharda Raje Singh, Advoca .....

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..... d to allow the same, passed an order which is produced as Annexure-P/3. An appeal was filed which also stood rejected. However, the petitioner approached this Court under Article 226 of the Constitution of India, wherein on consent, the matter was remanded to the Assessing Officer especially finding violation of principles of natural justice. On remand, the Department allowed the claim of the peti .....

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..... that, there should be a refund application filed pursuant to Annexure- P/15. We are not inclined to accept the same, since the refund is not with respect to the input tax claimed, which can only be set- off as against the output tax. There was a refund of Rs. 5,38,20,214/- which was sanctioned as payable to the petitioner, which also was unrelated to the input tax sought, for transitional credit .....

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