2023 (11) TMI 1061

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....eha Warrier and Ms. Archana Surve, Advs. For R-1. Mr. Anurag Ojha, Senior Standing Counsel with Mr. Vipul Kumar and Mr. Subham Kumar, Advs. for R-2 and 3. ORDER 1. The petitioner has filed the present petition, inter alia, praying that respondents be directed to refund the Goods and Services Tax amounting to Rs.40,85,375/-, which was paid in respect of arecanuts that were being transported wit....

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....ted 21.02.2022 bearing the name of M/s Sharma Enterprises (Delhi)], however, could not produce the E-Way Bill. 2.3 Immediately thereafter on 27.02.2022, the concerned officer issued summons to the owner (In charge) to produce the necessary documents. 2.4 The quantum of tax penalty and fine was quantified at Rs.40,85,375/-. 2.5 Since the truck was detained by the concerned officer, the petitione....

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....s merit in the contention that the petitioner would be entitled for refund since the petitioner was not the supplier of goods but was engaged in transporting the same. 5. As noted above, the petitioner paid the quantified amount of tax penalty and fine as his vehicle had been detained. 6. The petitioner's grievance arises on account of his inability to file an application for refund online. It i....