2024 (10) TMI 1677

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.... For the Respondent : Mr. Uday Shankar Bhattacharya and Mr. Tapan Bhanja ORDER 1. The present writ petition has been filed, inter alia, praying for a direction upon the respondents to process the refund applications mentioned in paragraph 8 of the writ petition and to refund a sum of Rs. 1,11,92,037/- which according to the petitioner is refundable having regard to the provisions contained ....

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....e parties and upon ascertaining from the learned advocate appearing for the respondents that deficiency memoranda in Form GST FRD - 03 had been uploaded on the portal, though the particulars thereof could not be identified by the learned advocate for the respondents, this Court by order dated 30th September 2024 had directed the concerned officer of the respondent to be present before this Court a....

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....red to be reflected under "HSN/SAC", are missing. 5. It is also submitted that annexure-1 statement 1 in terms of Rule 89(5) of the WBGST /CGST Rules, 2017 (hereinafter referred to as the "said Rules") and statement 1A in terms of Rule 89(2)(h) of the said Rules as per the form notified were also required to be filed, have not been filed. Mr. Bhattacharya submits that unless a proper applicatio....

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.... have now identified the deficiencies in Court, today, which are now on record, there cannot be any impediment for the petitioner to refile the application in proper form. The petitioner is thus, permitted to take appropriate steps in this regard and file proper applications. If any such applications, in Form GST RFD - 01 are now filed by the petitioner by taking corrective steps in terms of the a....