2022 (4) TMI 820

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....Mr. Vijay Joshi, Sr. Standing Counsel. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 16272/2022 1. Allowed, subject to just exceptions. W.P.(C) 5462/2022 2. The substantive prayer made in the writ petition reads as follows: "a. Issue a writ of mandamus/appropriate writ thereby directing respondent to implement order dated 08.1 0.2020 and further q....

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....ort was generated by the respondent. This verification report is appended on page 89 of the case file. At page 90, the following is stated in the said verification report: 15. Whether reply to SCN received? If yes, details thereof Yes, taxpayer accepted the objection. 16. PH Details Not appeared. 17. Amount of refund sanctioned on provisional basis, if any Nil 18. ....

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....ny erroneous refund of ineligible ITC? If yes, details thereof. No 22. Whether calculation sheet attached? Yes 23. Additional Remarks, if any - [Emphasis is ours.] 4. Mr. Rahul Mangla, who appears on behalf of the petitioner, says that under Section 112(3) of the CGST Act, 2017, no power of review is available to the respondent. 4.1. We are, prima facie, of the view t....