2021 (2) TMI 690

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....TICE PRABHAT KUMAR SINGH Appearance : For the Petitioner/s : Mr. Ramesh Kumar Agrawal, Advocate For the Respondents : Mr. Vikash Kumar- SC 11   ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): "(i) For issuance of appropriate writ(s), order(s) or direction(s) directing the respondent No. 3 to pay the balance GST (G....

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....s of the present case." It is not disputed that so far as compliance of the provisions of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') is concerned, the liability to pay tax is upon the petitioner, though this being a different matter that under agreement dated 23rd June, 2016 entered inter se between the petitioner and an instrumentality of the State, as cont....

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.... under the Act, seeking refund of the amount, as per the agreement dated 23rd June, 2016 within two weeks from today. (b) Such application filed by the petitioner shall positively be processed and decided within a period of four weeks thereafter or the statutory period prescribed under the Act. (c) In the event of failure, the officials found negligent in taking appropriate actio....