2026 (5) TMI 707

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f India/ respondent no. 1: Mr. Rohit Arora, learned counsel for the petitioner through V.C. Mr. V.K. Kaparuwan, learned Standing Counsel. For the Respondent Nos. 2 and 3: Mr. Shobhit Saharia, Learned Counsel. For the State of Uttarakhand/Respondent No. 4: Ms. Puja Banga, learned Brief Holder through V.C. JUDGMENT PER MR. MANOJ KUMAR GUPTA C. J. 1. The present writ petition has been ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... from the security deposit of the petitioner. 6. The case of the petitioner is that, as per advance ruling given by the Appellate Authority, Goods and Services Tax in the case of M/s Sam Overseas, rejected wheat seeds or rejected paddy seeds does not attract any GST unless the seeds are put in a unit container and sold in registered brand name. 7. The specific case of the petitioner is that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding the one on 01.06.2019 before the State Tax Department, Rudrapur for refund of the GST amount. It is further stated that another representation dated 16.08.2020 was also sent to State Tax Department and its copy was also furnished to the petitioner along with the order. 9. It is stated that the petitioner has already been informed of the steps taken by the Corporation for refund of the GST ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the prescribed time period. However, no explanation has been offered with regard to application stated to have been filed by the Corporation for refund on 01.06.2019 and again on 16.08.2020. 13. As the basic fact that GST was not payable on the transactions in question is not in dispute, we are of the considered opinion that the department cannot be permitted to retain the amount any further. ....