2022 (9) TMI 482

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....ashekhar for Respondent Nos.1 to 3, 6 and 7. Ms. Shehnaz V. Bharucha a/w Ms. Ruju Thakkar for Respondent No.8. Mr. Vinayak Azaad, Commissioner GST, Audit, Guntur present.   P.C. : 1. Mr. Adik tenders an Affidavit of Vinayak Azaad, affirmed on 7th September 2022, in which Affidavit, said Mr. Vinayak Azaad, who was the Commissioner, who had passed the impugned orders, has been grace....

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....ave expected the Joint Commissioner, State GST, Maharashtra to have taken prompt steps upon receiving letter dated 29th August 2022 to unblock the ITC credit. Mrs. Vyas is requested to communicate to concerned authority, and nonavailability of this order will not be an excuse, to unblock the ITC credit of Rs.24,26,371/- within 24 hours from now, i.e., by 15.15 Hr. on 8th September 2022. 4. Peti....

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....so be deemed to be withdrawn. The Customs Authorities are, therefore, directed to process the refund application of Petitioner within two weeks from today and pass such orders as they may deem fit in accordance with law. We clarify that we are not making any observations on the merits of the refund application. 6. We have also to note that in Paragraph 5 of the Affidavit of Vinayak Azaad, affir....