2025 (12) TMI 933

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.... AND HON'BLE MANJIVE SHUKLA, JJ. Counsel for Petitioner(s): Yogeshwar Sharan Srivastava. Counsel for Respondent(s): C.S.C. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner has sought for the following substantial reliefs:- "i. Issue a writ, order or direction ....

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....09.2023 under Section 73 (3) of GST Act under the form of DRC-07 fixing the tax liability against the petitioner's tax discrepancy, in the interest of justice (Annexure No.07). iv. Issue a writ, order or direction in the nature of Mandamus directing thereby the respondent No.02 to settle the dispute by depositing the amount in the head of IGST and refund the access payment along with ....

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....ther submits that he is actually liable to get refund of the money. 4. Learned counsel for the petitioner relies upon the judgment of Kerala High Court in the case of Saji S, Proprietor and others vs. The Commissioner, State GST Department and another, (WP (C) No. 35868 of 2018, decided on 12.11.2018) and places reliance on paragraphs no.7, 9 and 10. 5. Learned counsel appearing on behalf of....