9911796707
TMI Blog2025 (5) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, Advocate For the Respondent/s : Mr.Additional Solicitor General ORDER ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition, petitioner has prayed for the following relief(s):- (i) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the refund order dated 29.06.2024 and the Refund Sanction/Rejection order in FORM GST RFD-06 dated 29.06.2024, passed by Respondent No. 6 for the period of Oct-2018 to Mar-2019 FY 2018-19 (Annexure-P/11 Series), whereby the claim of tax refund of Rs.6,12,487/- pertaining to 'Inverted Duty Structure' has been partially allowed, rejecting Rs. 1,31,240/- on 29.06.2024, after a lapse of almost three and a half months from the date of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions, to re-process the refund application through the GST online portal as per the respondents' direction, and for filing writ petitions to resolve the matter and seek justice; (v) For pass an order directing the respondents to bear the costs for their bad conduct, willfully disregarding the order dated 29.02.2024 of the Hon'ble High Court and deliberately withholding the refund of the petitioner for the period October 2018 to March 2019_FY 2018-19 from 14.08.2022 the date when the petitioner had filed its first refund application for the same period; (vi) For passing any such other order/orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. 2. The petitioner has rushed to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Rules, 2017. Therefore, it is a disputed issue which cannot be adjudicated under Article 226 of the Constitution of India. The petitioner has not pointed out as to transaction on purchase of capital goods (Gas cylinder) which was not sold/supplied by the petitioner and therefore he was qualified for the purpose of refund. No doubt petitioner has stated as under:- "We had participated in the LPG Empty Cylinder & LPG Gas. We have purchase LPG empty cylinder & distribution of the LPG Empty Cylinder to Domestic Consumer on the basis of Adhar Card basis. LPG Empty Cylinder has no Sale to Consumer. LPG Gas purchase from 18% IGST & Sale to domestic consumer on 5% GST (2.5% CGST & 2.5% SGST) & 18% GST (9%CGST & 9% SGST) to Hotel, School & ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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