2021 (2) TMI 766

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....dgement / Order / Decisions)<br>Dated:- 15-2-2021<br>Case No. : WP(C)/4334/2020 - -<br>GST<br>Honourable Mr. Justice Achintya Malla Bujor Barua For the Petitioner : Dr. Ashok Saraf For the Respondent : Mr. S C Keyal (SC, GST) ORDER Heard Dr. A Saraf, learned senior counsel for the petitioner and Mr. SC Keyal, learned standing counsel for the GST Department. 2. The petitioner is an a....

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.... As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs. 5 Crores. Thus, if the GSTIN associated with the respective PAN (with AATO over Rs. 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of....

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....he stand of the petitioner that in spite of being entitled to the aforesaid refund, same has not been done by the respondent authorities. Accordingly, the petitioner takes a stand that as because the amount of Rs. 14,42,51,265/- has not been refunded to the petitioner, therefore, the petitioner had defaulted in submitting the GST returns for the aforesaid two financial years. 4. We are not very....

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....rth-eastern Region would examine the matter and pass a reasoned order on the entitlement of the petitioner for a refund as indicated above. 5. The petitioner accordingly shall forthwith submit a representation before the Principal Commissioner, GST claiming and justifying the reasons for the refund as indicated above and in the event such representation is submitted, the Principal Commissioner ....