The impugned order is set aside recording the stated position of the respondent leaving it open to the writ petitioner to file an application for refund.
Section 73 of the CGST Act, 2017 –– Order ––The petitioner challenged an order dated 22.06.2021 passed under Section 73 of the Act. The respondent counsel submitted that this is a matter for refund and for this purpose, the writ petitioner may have to make an application for refund in under Section 54.
Held that:- The Hon’ble High Court set aside the impugned order and leaving it open to the writ petitioner to file an application for refund in the aforesaid manner if so advised and if so desired. Such refund application shall be considered on its own merits and in accordance with law.
The impugned order is set aside recording the stated position of the respondent leaving it open to the writ petitioner to file an application for refund.
Section 73 of the CGST Act, 2017 –– Order ––The petitioner challenged an order dated 22.06.2021 passed under Section 73 of the Act. The respondent counsel submitted that this is a matter for refund and for this purpose, the writ petitioner may have to make an application for refund in under Section 54.
Held that:- The Hon’ble High Court set aside the impugned order and leaving it open to the writ petitioner to file an application for refund in the aforesaid manner if so advised and if so desired. Such refund application shall be considered on its own merits and in accordance with law.