2023 (9) TMI 1655

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..... ENT: SREELAL WARRIOR-SC JUDGMENT 1. These writ petitions have been filed under Article 226 of the Constitution of India seeking following prayers: a) To call for the records leading to Exhibit-P5 order and quash the same to the extent of rejecting the refund, by issuing a writ of certiorari. b) To issue a writ of mandamus or any other writ order or direction, directing respondent to refun .....

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..... itioners had reported the terms of the following process based on which the Input Tax Credit on Input has been availed during the relevant period for which refund was being claimed. The petitioner has filed for refund of Input Tax Credit as mentioned in Ext.P5 order. Despite the said orders, Ext.P5 the petitioner has not being refunded the said amount and for which these writ petitions have been f .....

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..... red to be refunded. Learned counsel for the petitioner submits that, the petitioner will file GST Form DRC-03 within a period of two weeks. If the petitioner files necessary GST Form DRC 03 for the sanctioned amount of the refund of the Input Tax Credit, the said amount shall be credited in the account of the petitioner. 4. With the aforesaid directions to the petitioner and respondents, these wr .....

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