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    <title>Upheld the provisions w.r.t claiming of refund of unutilized ITC</title>
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    <description>The High Court declined to examine the constitutional challenge to the CGST refund provisions, noted Supreme Court precedent upholding those provisions, and directed the Assistant Commissioner to decide the petitioner&#039;s refund claim after considering the petitioner&#039;s reply to the show cause notice. The Court also permitted the petitioner to file additional grounds in support of the refund claim within a short timeframe before the final order is passed.</description>
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      <description>The High Court declined to examine the constitutional challenge to the CGST refund provisions, noted Supreme Court precedent upholding those provisions, and directed the Assistant Commissioner to decide the petitioner&#039;s refund claim after considering the petitioner&#039;s reply to the show cause notice. The Court also permitted the petitioner to file additional grounds in support of the refund claim within a short timeframe before the final order is passed.</description>
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