2026 (8) TMI 986

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.... And Hon'ble Abdhesh Kumar Chaudhary JJ. For the Petitioner(s) : Dwijendra Mishra For the Respondent(s) : C. S. C. ORDER 1. Heard Sri Chayank Bohra Jain, Sri Dwijendra Mishra, Sri Akhilesh Tiwari as well as Ms. Ankita Vashistha, learned counsel for the petitioner and Sri Sanjay Sarin, learned Additional Chief Standing Counsel for the State- respondents. 2. This is a writ petitio....

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....ial precedents, passed without application of mind, contrary to the settled principles of restitution, amounts to double taxation, and is in violation of Articles 265 and 300A of the Constitution of India. II. Issue a writ of declaration or a writ in the nature of declaration to the effect that the Impugned Order dated 06.05.2026 passed by Respondent No. 2, annexed as Annexure No. 1 to th....

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....ndent No. 2, annexed as Annexure No. 1 to the present Writ Petition, to the extent it denies refund of Rs. 1,10,72,753/- in cash to the Petitioner's bank account and instead directs re-credit of the said amount as ITC into the Electronic Credit Ledger, and further to the extent it denies statutory interest on the entire refunded amount to the Petitioner. IV. Issue a Writ of Mandamus, or a Writ....

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....ic Credit Ledger as Input Tax Credit. It is further noted that, out of the total refunded amount of Rs. 1,38,91,287/-, the aforesaid sum has already been issued by way of re-credit as ITC in the Electronic Credit Ledger, while the remaining balance has been paid in cash to the petitioner. It is also pertinent to note that the petitioner is no longer carrying on business, and consequently, the Elec....