Petition questioning procedure for claiming refund of electronic cash ledger under proviso to Section 54(1) of Central Goods and Services Tax Act, 2017 and proviso to Rule 89(1) of Central Goods and Services Tax Rules was listed for hearing.

Petition questioning procedure for claiming refund of electronic cash ledger under proviso to Section 54(1) of Central Goods and Services Tax Act, 2017 and proviso to Rule 89(1) of Central Goods and Services Tax Rules was listed for hearing.

Goods & Services Tax
KUNDAN CARE PRODUCTS LTD. vs. UNION OF INDIA & ORS. - (GST HC CASE)

Refund of tax — Common Portal — Petition filed seeking direction to revenue to make payment of refund of electronic cash ledger of along with interest as notified in Notification No. 13/2017-CTR — Stated that procedure for claiming refund of electronic cash ledger was not in accordance with proviso to Section 54(1) of Central Goods and Services Tax Act, 2017 and proviso to Rule 89(1) of Central Goods and Services Tax Rules — Further stated that Common GST Electronic Portal constituted under Section 146 of Central Goods and Services Tax Act, 2017 was not processing information in accordance with statutory provisions — Notice issued — Matter listed for hearing on further date.

The petition has been heard by way of video conferencing. Learned counsel for the petitioner wishes to withdraw the present writ petition. He further states that as the refund amount has been re-credited in the electronic cash ledger account of the petitioner, he would like to file a fresh application for refund. In the event, such an application is filed by the petitioner, the same shall be disposed of by the respondents, in accordance with law, within the stipulated period. All the rights and contentions of the parties are left open.

With the aforesaid liberty, the present writ petition is dismissed as withdrawn.



The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.




MANMOHAN, J


SANJEEV NARULA, J


OCTOBER 13, 2020

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