This Court is of the view that it would not be appropriate to entertain the present writ petition. Moreover, as the impugned order is an appealable order, present writ petition is dismissed, with liberty to the petitioner to avail the appellate remedy in accordance with law.
Section 54 of the CGST Act, 2017—Refund – The petitioner challenged the rejection order dated 04th April 2021 passed by respondent in RFD-06. The Petitioner sought refund of Rs. 2,05,05,890/- for the period of April 2020-May 2020. The counsel for the petitioner submitted that the petitioner was unable to discharge its GST liability in the third half of the year 2020-21 due to financial constraints. The petitioner had duly filed all its returns upto April and May 2020 and is entitled to refund in terms of Section 54(7) of the Act. The court observed that the impugned order revealed that very serious findings of fake ITC have been given in the impugned order. The court further observed that a petitioner who files a petition invoking the extra ordinary writ jurisdiction has to come to Court with clean hand. Moreover, the impugned order is an appealable order.
Held that:-The Hon’ble High Court dismissed the present writ petition, with liberty to the petitioner to avail the appellate remedy in accordance with law.
This Court is of the view that it would not be appropriate to entertain the present writ petition. Moreover, as the impugned order is an appealable order, present writ petition is dismissed, with liberty to the petitioner to avail the appellate remedy in accordance with law.
Section 54 of the CGST Act, 2017—Refund – The petitioner challenged the rejection order dated 04th April 2021 passed by respondent in RFD-06. The Petitioner sought refund of Rs. 2,05,05,890/- for the period of April 2020-May 2020. The counsel for the petitioner submitted that the petitioner was unable to discharge its GST liability in the third half of the year 2020-21 due to financial constraints. The petitioner had duly filed all its returns upto April and May 2020 and is entitled to refund in terms of Section 54(7) of the Act. The court observed that the impugned order revealed that very serious findings of fake ITC have been given in the impugned order. The court further observed that a petitioner who files a petition invoking the extra ordinary writ jurisdiction has to come to Court with clean hand. Moreover, the impugned order is an appealable order.
Held that:-The Hon’ble High Court dismissed the present writ petition, with liberty to the petitioner to avail the appellate remedy in accordance with law.