2023 (12) TMI 1278

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....ndicates that after the said judgment, the respondents once again started the process of scrutinising the petitioner's application and raising further objections. It is stated that the show cause notice in Form-GST-RFD-08 dated 07.07.2023 was issued to the petitioner requiring it to produce further "documents/proofs/clarifications" required for processing the refund. The learned counsel appearing for the respondents submit that on scrutiny of the documents submitted by the petitioner, with the Anti-Evasion Branch, CGST West Delhi Commissionerate, it was concluded that documents provided are insufficient. 2. In view of the above, the respondents prays that it be clarified that the refund was required to be processed in terms of Section 54....

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....on inputs was claimed. Accordingly, the petition was allowed and the respondents were directed to process the petitioner's claim for refund. 6. Notwithstanding the above, this Court had also clarified that in the event the respondents were able to establish any allegation regarding non- supply of goods by the supplier, M/s Shruti Exports, It would be open for the respondents to "initiate such action as may be warranted in accordance with law'. Apparently, the respondents have construed this liberty to mean that they were required to start the process of examining the refund application once again and subjecting the petitioner to a similar process. Clearly, this is not import of the judgment dated 10.03.2023. It is not open for the respon....