2021 (4) TMI 419

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....t s : M/s P.A.S. Pati, Ranjana Mukherjee, Advs. (for CGST) : Mr. Piyush Chitresh, A.C. to A.G. ORDER In the context of the relief prayed for in the writ petition, reference may be made to the order dated 21.01.2021, which reads as under: "Counter affidavit has been filed by the respondent no.2 to 4 on 30.09.2020. Rejoinder thereto have also been filed by the petitioner on 07.10.2020. Surprisin....

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.....02.2021." On 17.02.2021 the Goods and Service Tax Network through its Chairman was impleaded as party respondent on the basis of the averments made at para 7 and 8 in the second counter affidavit of the State that the State Tax Officer has made certain correspondences / email with the Goods and Service Tax Network (GSTN) in respect of re-credit of I.T.C. in the electronic credit ledger of the pe....

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....laimant as RFD-01 B form which was to be submitted by the jurisdictional officer at that time, was not submitted with complete details of order. Even if in case, there is some error in uploading RFD- 01B form at that time, GSTN has already provided RFD-01C functionality to rectify the mistakes/omissions made in RFD-01B form to the state authorities since September 2020. All new development in modu....

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....h and annexure-6 dated 28.06.2018 issued by the DCCT (INCH.) Giridih Circle, Giridih, which is the order for re- credit of the amount to cash or credit ledger on rejection of refund claim in Form GST PMT 03. Learned counsel for the petitioner has referred to Section 56 of the JGST Act, 2017 which relates to interest on delayed refund. Learned counsel for the Respondent State on being specifically....