Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
HC allowed the petitioner's refund claim, quashing the respondent's rejection order. The court directed the respondent to grant a refund of Rs. 96,65,325/- with 6% interest per annum from 12.09.2021 until actual payment, as per Section 56 of CGST Act. The original ground for refund rejection was found factually incorrect, as the Appellate Authority had indeed specified the refund amount. The petition was consequently disposed of in favor of the petitioner.
HC allowed the petitioner's refund claim, quashing the respondent's rejection order. The court directed the respondent to grant a refund of Rs. 96,65,325/- with 6% interest per annum from 12.09.2021 until actual payment, as per Section 56 of CGST Act. The original ground for refund rejection was found factually incorrect, as the Appellate Authority had indeed specified the refund amount. The petition was consequently disposed of in favor of the petitioner.
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