2026 (8) TMI 1381

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....d by the respondent no. 2-Joint Commissioner of State Tax, Munger Circle, Munger by which the respondent proposes to reject the refund of Rs. 1,75,00,000/- which has accumulated in the Electronic Cash Ledger of the petitioner. The petitioner has further prayed for issuance of writ of mandamus directing the respondent no. 2 to refund the aforesaid amount. 3. The brief facts of the case is that the petitioner is a works contractor registered with the Munger Circle of the Commercial Tax Department. The petitioner had applied for refund of excess balance in its Electronic Cash Ledger on 15.12.2023 to the tune of Rs. 1,75,00,000/-. The refund application of the petitioner was rejected on 31.05.2024 on the ground that the petitioner had availe....

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....g pendency of appeal before the Tribunal unless the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the Appeal filed by it. The Commissioner after giving the taxable person an opportunity of being heard can withhold the refund till such time as he may determine. In the present matter the respondent authorities have failed to pass any order withholding refund of the petitioner during pendency of Appeal before the GST Appellate Tribunal. 6. Mr. Ravish Chandra, learned counsel for the State on the other hand argued that Show Cause Notice has been issued to the petitioner under Rule 90(3) of the Central Goods & Services Tax Rules, 2017 (for short "CGST Rules, 2017") but petitioner instead....