2023 (6) TMI 1185

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.... No. 9369 of 2023 - -<br>GST<br>Honourable Ms.Justice P.T.Asha For the Petitioner : Mr.H.Jasima Yasmin for M/s.Ajmal Associates For the Respondents : Mr.R.Nandakumar Senior Panel Counsel assisted by Ms.S.Ragavendre Junior Standing Counsel ORDER This writ petition is filed for the issue of a Writ of Mandamus, directing the 2nd respondent to disburse the sanctioned refund amount of 90% of the Ce....

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....ember, 2017-2018 through the online portal. The petitioner would submit that pursuant to this communication, they have received the state tax in the year 2018 and 10% of the central tax (CGST) and integrated tax (IGST) in the year 2019. However, they have not received 90% of the CGST and IGST, portion of refund amount to date. The first respondent has provisionally sanctioned the refund vide its p....

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.... same is yet to be refunded to them, despite several demands. Therefore, the petitioner has approached this Court. 4. Heard the learned counsel for the parties. 5. Admittedly, the first respondent has sanctioned refund both by virtue of the provisional refund orders and the final orders sanctioning the refund. The second respondent has not only failed to respond to the request of the petitioner,....