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https://x.com/sekarreporter1/status/1728018553209868388?t=YdpsqYhkxM0gT3l-JZKYow&s=08 Thus, in the light of the aforesaid findings, this Court is of the view that both the first and second respondent have committed a serious flaw in the decision making process and therefore, the impugned orders have to be held to be unsustainable. Accordingly, the Writ Petitions are allowed, the impugned orders are set aside and consequently, the second respondent is directed to process the petitioner’s applications for refund and issue the refund within a period of 30 days from the date of receipt of a copy of this order. No costs. Post the matters for filing compliance report of this order on 18.12.2023. 06.11.2023 sd Index : yes/no Neutral Citation : yes/no Note : Issue order copy on 20.11.2023. To 1. The Joint Commissioner of GST (Appeals-1) O/o. the Commissioner of GST & Central Excise (Appeals-I) 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2. The Assistant Commissioner of GST and Central Excise, Division I, Puducherry Commissionerate, No.14, Municipal Street, Azeez Nagar, Reddiyarapalayam, Puducherry- 605 010. 3. The Central Board of Indirect Taxes and Customs, rep. by its Chairman, having Office at North Block, New Delhi- 110 001. 4. Union of India, Ministry of Industry and Commerce, rep. by its Secretary, Department of Commerce (SEZ Division) having Office at Udyog Bhawan, New Delhi – 110 107. Krishnan Ramasamy,J., sd W.P.Nos.23604, 23605 and 23607 of 2022 06.11.2023
by Sekar Reporter · Published November 24, 2023
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