2021 (6) TMI 216

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kumar) The present writ petition came to be filed seeking the following relief/s: "..to issue Writ of Mandamus or any other appropriate writ or order or direction (A) Declaring the action of the 1st respondent in rejecting the claim of the petitioner for the balance amount of Rs. 14,00,000/- in its electronic Cash ledger without following the procedure and issuing any deficit memo and opport....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-06 and (E) To pass such other order or orders..." Heard learned counsel for the petitioner and Sri Y.N. Vivekananda, learned Special Standing Counsel, appearing for the respondents. It is to be seen that, under Rule 90(1) read with para 2(d) of Circular No.79, where an application relates to a claim for refund from the electronic cash ledger, an acknowledgment in FORM GST RFD-02 is to be iss....