2023 (10) TMI 477

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.... For the Respondents Through: Mr. Anurag Ojha, SSC with Mr. Deepak Somani, Adv. Mr. Jatin Singh, Adv. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying that the directions be issued to respondent no.2 and 3 to disburse the amount of refund as claimed by the petitioner for the period March, 2020. 2. The petitioner had applied for refund of input tax ....

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....ed an amount of Rs.61,79,004.20/- and set aside the order substantially rejecting the petitioner's claim for refund. 4. The petitioner grievance is that despite succeeding before the Appellate Authority, the respondents have not disbursed the refund. 5. The respondents have filed their counter-affidavit, inter alia, stating that the competent authority has reviewed the Order-in-Appeal dated ....

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....d of limitation as specified in the statute. However, it is not necessary for this Court to examine the same in this petition. The controversy in this case relates to the reluctance of the respondents to comply with the order passed by the Appellate Authority. Notwithstanding that the respondents may have a right to appeal the order dated 07.04.2021 before the Appellate Tribunal, we are unable to ....