2026 (8) TMI 1681

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....TL. APPL/6/KLK/2026, INTL. APPL/7/KLK/2026, INTL. APPL/8/KLK/2026, INTL. APPL/9/KLK/2026, INTL. APPL/10/KLK/2026, INTL. APPL/11/KLK/2026, INTL. APPL/12/KLK/2026, INTL. APPL/13/KLK/2026, INTL. APPL/14/KLK/2026, INTL. APPL/15/KLK/2026, INTL. APPL/16/KLK/2026, INTL. APPL/17/KLK/2026, INTL. APPL/18/KLK/2026, INTL. APPL/19/KLK/2026, INTL. APPL/20/KLK/2026 and INTL. APPL/21/KLK/2026. - -<br>GST<br>HON'B....

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..... We have also heard Mr. A K Basu and Ms. Jhumpa Paul, both Additional Commissioners, State GST for the respondent. [3] As regards the need of early hearing, Mr. Goel, Authorized Representative of the Applicant contends that the Applicants, herein, have filed as many as 21 appeals before this tribunal under Section 112(1) of the CGST Act, 2017 claiming refund involving a huge sum of money and t....

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.... 01 in terms of Rule 29 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules 2025. [6] We have gone through the contents of the Interlocutory Applications. The appellants have claimed that they are entitled to statutory refund which have been denied to them by the respondent (the Revenue hereafter) for reasons which are untenable in the eye of Law. The Authorized Representative of....