2023 (1) TMI 676

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....d before this Writ Court. Mr.Raghavan Ramabadran of M/s.Lakshmi Kumaran and Sridharan Attorneys [Law Firm] on behalf of writ petitioner-Company [to be noted, writ petitioner-Company is the same in both captioned writ petitions] is before this Court and Mr.J.Kumaran, learned Additional Government Pleader [Puducherry] who has accepted notice on behalf of all the three respondents in both the writ petitions is also before this Writ Court. 3. Captioned writ petitions arise under 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-G & ST Act' for the sake of brevity, convenience and clarity] and it pertains to Refund of accumulated 'ITC' ['Input Tax Credit'] which (in the case on hand) is a product of wh....

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....t to sanction the refund; that pursuant to such sanction, writ petitioner filed a second set of refund applications after the order of Appellate Authority {refund applications dated 05.08.2022 [in both writ petitions]}; that owing to pendency of refund applications, writ petitioner sent a representation more in the nature of a reminder being representations both dated 14.11.2022; that complaining of inaction qua these representation, captioned writ petitions have been filed inter alia to mandamus the first respondent to dispose of 14.11.2022 representations, which are in the nature of reminders to give effect to the orders of Appellate Authority (second respondent) dated 22.07.2022 and 28.07.2022 [alluded to earlier]; that State Counsel who....

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....e but it is mentioned only to highlight that this Writ Court has entertained a writ petition owing to Tribunal not having been constituted. 7. This Court is informed that the limitation i.e., prescribed period of limitation qua appeal to Tribunal under Section 112 of C-G & ST Act is six months from the date of the order of Appellate Authority. That six months in the case on hand is yet to elapse but it is in the anvil. However, learned State counsel [Puducherry] brings to the notice of this Court that the Government of Union Territory of Puducherry in exercise of powers under Section 172 of Puducherry Goods and Services Tax Act has enacted an Order captioned 'THE PUDUCHERRY GOODS AND SERVICES TAX [NINTH REMOVAL OF DIFFICULTIES] ORDER....