2026 (1) TMI 202

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....enclosed as Annexure-B, granting the refund amount of Rs.13,84,668/- together with interest as prescribed u/Sec.56 of CGST Act. b. Issue a Writ of Mandamus or any other appropriate writ, order or direction, directing the respondent to pay interest on the delayed refund in accordance with 56 of the CGST Act, from the date of filing of the first refund application on 19.02.2025 to the date of actual payment of refund. c. Issue a writ of Certiorari or any other appropriate writ, order or direction, quashing the deficiency memos bearing Nos.ZD2901250442699 dated 13.01.2025 at Annexure-C, ZD2903250513769 dated 17.03.2025 at Annexure-E, ZD2905250172587 dated 07.05.2025 at Annexure-G and ZD290725077939D dated 19.07.2025 at Annexu....

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....a Writ of Certiorari, quashing the impugned 3(Three) deficiency notes in FORM GST RFD-03 dated 18.05.2023 (Bearing Reference No. ZE2905230288486), 05.07.2023 (Bearing Reference No. -) and 14.12.2023 (Bearing Reference No. -) issued by Respondent No.4 under Rule 90(3) of the Central Goods and Services Rules, 2017 (Annexure - R1, Annexure R2 and Annexure R3 respectively); b) Issue a Writ of Mandamus, or such other Writ, Order or direction in the nature of a Writ of Mandamus, to Respondent No.04 to issue acknowledgment in FORM GST RFD-02 in accordance with law against the fresh Refund application on the directions from this Hon'ble court to be submitted by Petitioner in FORM GST RFD-01. c) Pass such other or further orders as....

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....ubmits that if the petitioner files a fresh/new refund application along with supporting documents, the concerned respondents shall consider the refund application in accordance with law without reference to the period of limitation and by treating the fresh/new application as if it was filed on 03.05.2023 which was the date of filing the first refund application and take appropriate decision and pass appropriate orders in accordance with law. 6. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this petition by issuing certain directions to the respondents. 7. In the result, I pass the following: ORDER i) The petition is hereby disposed of. ii) The pe....

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....all issue an acknowledgment in RFD-02 to the petitioner and proceed further in accordance with law. vii) All rival contentions and all aspects of the matter except limitation are kept open and no opinion is expressed on the same. viii) Liberty is also reserved in favour of the petitioner to take recourse to such other remedies as available in law including approaching this Court, subsequently, if the occasion, so arises." 4. Per-contra, the learned HCGP submits that if reasonable time is granted, the respondents would consider and pass appropriate orders on the refund application at Annexure-B in accordance with law. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of this peti....