2024 (9) TMI 1004

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.... For the Petitioner : Mr. Siddarth Malhotra, Advocate For the Respondent : Mr. Rajiv Aggarwal, ASC. ORDER 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to sanction the eligible refund amount of Rs. 1,79,56,085/- alongwith the applicable interest pursuant to an Order-in- Appeal dated 30.05.2022. 2. The petitioner claims....

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....the above discussion, appeal is disposed of with following terms: - i) Appeal filed by the Appellant is hereby allowed for the reasons stated hereinabove; And i) Consequently, impugned order passed under Section 74 of the CGST/DGST Act, 2017 for the period February-2018 to March-2018 raising demand of tax, interest & penalty of Rs.1,79,56,085/- (IGST) (in total) is set aside." ....