2013 (12) TMI 105

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.....C. ORDER We have heard Shri Bharat Ji Agrawal assisted by Shri Subham Agrawal, learned counsel for the petitioner. Shri C.B. Tripathi, Special Counsel appears for the State respondents. By this writ petition the petitioner has prayed for following reliefs:- "(a) Issue a writ, order or direction in the nature of mandamus directing the Additional Commissioner (Appeals), Commercial Tax, Ghazia....

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....nsidered the stay application and the appeal so far. It is submitted by Shri Bharat Ji Agrawal that there are refund due to the petitioner of input tax credit to the petitioner from April 2009 to 31.8.2013 in terms of the notification dated 27th February, 2009 of Rs.134.66 crores, and also refund from 1.1.2008 to March, 2009 under Section 15 (4) as excess of ITC for Rs.12.77 crores against which ....

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....rent context. Refunds have not been adjudicated so far. He submits that the Commissioner was required to decide the stay application under Section 55 (6) expeditiously. The petitioner's anxiety is that the recovery should not be pressed unless stay application is decided. In our view the judgment cited by Shri Bharat Ji Agrawal are not applicable to the facts of the present case as the judgments ....