2019 (9) TMI 874

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.... Adv. For R-4. ORDER 1. The Sales Tax Bar Association has preferred the present writ petition raising several issues in relation to the difficulties being faced in entertainment, processing and allowance of the refund claims made under Section 54 of the Central Goods and Services Tax Act, read with Section 16 of the Integrated Goods and Services Tax Act. Petitioners urge that refunds are not being acknowledged, processed and granted in terms of the aforesaid Acts and the Rules framed there-under. 2. The grievance of the petitioners is also that the statutory mechanism created for entertaining refund claims is not being implemented, and that there are some inherent lacunas in the scheme formulated by the Respondents to process the r....

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....indirect taxation, and to encourage trade and commerce, both intrastate and interstate within the country. The GST regime was brought into effect from 1st July, 2017, and it was to be expected that there would be some initial hiccups and bottlenecks. However, it was also expected that with passage of time and after gaining experience, the same would be resolved. Indeed, several of such issues have been addressed and resolved by the concerned authorities. However, several issues remain outstanding, some of which have been highlighted by the petitioners in the present petition. 7. Learned counsel for the petitioners submits, and we are also of the view, that the present proceedings are not adversarial in nature. The purpose of these procee....