2024 (1) TMI 1347

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GST
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER: ADVS. SREE JI M.M MADHUSOODANANNAIR.P FOR THE RESPONDENT: SMT. JASMINE M.M.-GP JUDGMENT The petitioner, an assessee under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017, has approached this Court in the present writ petition seeking a writ of mandamus directing .....

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..... mits that the petitioner has filed rectification application in GST RFD-01 on 21.12.2023 as provided under Rule 89(1)(A) of the Goods and Services Tax Rules, 2017. However, no decision has been taken on the said rectification application, Ext.P4, till date. He, therefore, submits that the 6th respondent may be directed to consider Ext.P4 application and pass necessary orders thereon, in accordance .....

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..... ccordance with law. Needless to say that the petitioner could be afforded an opportunity of hearing before final order is passed on Ext.P4 application. Until final order is passed on Ext.P4 application as above, no coercive measures shall be taken against the petitioner for realisation of the tax amount assessed in Ext.P1 order. Pending interlocutory application, if any, in the present writ petit .....

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