2023 (5) TMI 592

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.... 1801 of 2021 - -<br>GST<br>SRI SANJAYA KUMAR MISHRA, C.J. And SRI ANANDA SEN, J. For the Petitioner(s) : M/s Nitin Kr. Pasari and Sidhi Jalan, Advocates For the CGST : Mr. Amit Kumar, Sr. SC CGST and Mr. A.K. Shekhar, Adv For the State : Mr. Ravi Prakash Mishra, AC to AAG-II ORDER By filing this writ petition, the petitioner has prayed for following relief(s); (a) For issuance of an app....

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....f the Goods and Services Tax Act, the Respondents be directed to refund the amount of tax inadvertently paid under the wrong head together with applicable rate of interest available under the Goods and Services Tax Act and the rules framed thereunder. (c) For a direction upon the respondents to show cause as to how and under what authority of law, the claim of the petitioner for refund of exces....

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.... the IGST Act. Earlier, vide Notification No. 35/2001-Central Tax dated 24.9.2021, Sub-Rule (1A) of Rule 89 of CGST Rules 2017 has been inserted, which reads as follows; "(1A) Any person, claiming refund under Section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra- State supply, which is subsequently held to be an inter-State supply, may, befor....