2024 (6) TMI 551

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rcial Tax. 2. This Writ Petition under Article 226 of Constitution of India has been filed for the following relief: "pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Orders, Direction or Directions by a) Directing the respondent authorities to process the application that has already submitted by the petitioner for refund of Input Tax Credit for an amount of Rs.40,10,932 (Rupees Forty Lakhs Nine Hundred Thirty Two) for the period from April, 2018 to March, 2019. b) Alternatively, to issue a writ of mandamus or other appropriate writ, order or direction to respondents to re-open the common portal and allow the petitioner to file the Letter of Undertaking to avail the refund of the input tax credit for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vised to file a fresh refund application rectifying the deficiencies. The petitioner's case is that since the portal was closed, fresh application could not be filed on portal and the deficiencies pointed out could also not be removed and the respondent authorities would not accept manual filing. 6. Learned Government Pleader for Commercial Tax submits that the stand taken in the counter affidavit is the same as in the deficiency memo. He submits that the Letter of Undertaking (LUT) was not uploaded. The fresh application was also filed without filing of LUT which is required under Section 16(3)(a) of the IGST Act, 2017 r/w Rules 89 to 96-A of the Central goods and Services Tax Rules, 2017. 7. On 24.04.2024 this Court passed the following....