2025 (1) TMI 296

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....nding Counsel. ORDER PER The petitioner is before this Court against the Impugned Order in C.No. V/15/34/09/2014-GST, Order-in-Original S.No. 02/2022-GST (AC) dated 01.06.2022. 2. The Impugned Order dated 01.06.2022 has been passed pursuant to a detailed order passed by this Court in W.P. Nos. 528, 1092 and 1160 of 2019 on 22.02.2022. 3. This Court while passing its Order dated 22.02.2022, c....

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....not be considered for the purpose of refund of the claim made by them. However, the said claim made by the petitioners can very well be considered for the purpose of permitting the petitioners to carry forward the accrued credit to the electronic credit ledger of the GST regime. (iii) After considering the said applications, as indicated above, the necessary order shall be passed by the respond....

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....ejected stating that Section 142 (3) of the Central Goods and Sales Tax (CGST) Act, 2017 would not come to the rescue of the petitioner. 5. It appears that against the Common Order passed by the Writ Court in W.P. Nos. 528, 1092 and 1160 of 2019, a Writ Appeal was also filed before the Division Bench of this Court in W.A. No. 1648 of 2022. However, the Writ Appeal was disposed by the Division Ben....