2022 (4) TMI 1092

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....ERAL OF INDIA AND MR UTKARSH SHARMA, AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 12(A) Be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate order or direction for calling ....

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....h such terms and conditions as deemed fit and proper by this Hon'ble Court; or (ii) to direct the respondents, their sub-ordinates, agents or their representatives to decide the pending refund applications forthwith without any further delay; (D) for ad-interim relief in terms of prayer (C) above; (E) for costs of the petition/ application and orders thereon and; ....

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....s Court at Page-78 of the paper-book. Page-78 is the deficiency memo issued by the Office of the Chief Commissioner, Customs, New Delhi. The same reads thus:- "769788/2021/CPGRAM-O/o CC-Cus-Zone-Delhi Reply in response to the complaint registered by Sh. Amit Maggu on the CPGRAM PORTAL vide Registration No.CBOEC/E/2021/00741, dated 10/02/2021. The grievance is regarding d....

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....8/2021/CPGRAM-O/OCC-Cus-Zone-Delhi, that system error number SB005 and SB006 was reflecting while processing IGST refund and drawback claim. The petitioner complied/ rectified the above-mentioned system error SB005 and SB006. The petitioner thereafter did not receive any deficiency memo and/or letter showing any deficiency. Therefore, there is no point in withholding the eligible refund claim of t....