2024 (9) TMI 385

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.... Divyeshvar ORDER By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the respondent authorities to grant refund to the petitioners under the GST Acts in terms ....

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....n, this Hon'ble Court may be pleased to direct the respondent authorities to grant refund to the petitioners under the GST Acts in terms of application dated 25.7.2019 (annexed at Annexure I); E. Ex parte ad interim relief in terms of prayer C may kindly be granted;" 2. Learned advocate Mr. Uchit Sheth for the petitioner submitted that the petitioner has approached this Court as the re....

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....017. It was submitted that at the relevant time, the facility for re-credit of excess amount was not available on the portal, which was made available only in the year 2019. It was submitted that in such circumstances, the petitioner preferred a representation before the respondent authority to consider such problems because of the faulty GSTN portal. 4. Considering the above submissions, the r....