2025 (4) TMI 422

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Counsel a/w Mr. Jas Sanghavi, Advocates. For the State / Respondent Nos. 1 and 2: Ms. S.D. Vyas, Addl. G.P. a/w Mr. Aditya Deolekar, AGP. P. C. 1. Although the above Writ Petition is shown under the caption "For Ad-Interim Reliefs", with the consent of parties, we have heard it finally. Hence, we issue Rule. The Respondents waive service. With the consent of parties, Rule is made returna....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ove Writ Petition was adjourned. 6. Mr. Vikas Jadhav, a State Officer, on the instructions of Mr. Atul R. Ghusale, the 2nd Respondent, visited the principal place of business of the Petitioner on 26.03.2025 and found that the Petitioner is carrying on business at the principal place of business and collected all the documents related to refund processing from the Petitioner and found them in or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2 rejecting the refund of the Petitioner is quashed and set aside. Respondent No. 2 is directed to grant the refund of Rs. 96,65,325/- along with interest @ 6% per annum from the date immediately after the expiry of sixty days from the date of receipt of the application, i.e. 12.09.2021 till the date of actual refund in terms of Section 56 of the CGST Act. 10. At this stage, Ms. Vyas, on inst....