2019 (5) TMI 700

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....RDER AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of certiorari for quashing the notices dated 29.1.2019 (Annexures P-4 and P-5, respectively) issued by respondent No.2. Further, a writ of prohibition has been sought restraining respondent No.2 from proceeding ahead with the notices ....

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....e, collects feedback from its consumers through email or a toll-free number. Such data in the shape of feedback/complaints is compiled by the petitioner and the raw data is thereafter converted into a proper report for proper utilization thereof. The petitioner claimed refund of an amount of Rs. 1,53,86,366/- unutilized Input Tax Credit for the period from July, 2017 to March, 2018 vide applicatio....

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....respectively along with interest and penalty. The petitioner filed its reply in Form GST DRC-06 along with detailed submissions dated 22.2.2019 (Annexures P-6 and P-7, respectively). As per the screenshot (Annexure P- 8), the refund application of the petitioner was shown to have been accepted and refund was sanctioned as shown on the GST Portal. The petitioner filed preliminary objections dated 1....