Court Buzz, GST

Interest of justice would be served if Respondent authorities pass necessary orders says Guj HC

Case: Uni Well Exim v/s State of Gujarat

Forum: Gujarat High Court

Facts

The Petitioner filed a writ petition before the Hon’ble Gujarat HC praying that;

a) The Hon’ble Court issue a Writ of Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Order or direction for calling upon the refund application of the Petitioner and order the Respondents to sanction refund claim provisionally in terms of Section 54(6) of the CGST Act, 2017/SGST Act, 2017, read with Rule 91(2) of the CGST Rules, 2017;

b) That this Hon’ble Court be pleased to issue a Writ or Mandamus, or a in the nature of Mandamus, or any other appropriate or direction directing the Respondents, their servants, agents or representatives to adjudicate the Show Cause Notice issued in prescribed Form GST-RFD-08 forthwith without any further delay.

Key points

The Hon’ble HC ordered the Respondents to hear the Petitioner on the issue of show cause notice and after hearing the Petitioner, pass necessary orders. Such exercise may be preferably undertaken by the concerned authority as expeditiously as possible. The authority shall pass an appropriate order in accordance with law, without being influenced by this order. The writ petition was thus dismissed without any order to costs. 

Vox Analytica GST
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