In a recent ruling, the Calcutta High Court has directed the GST department to re-consider the refund claim along with a speaking order.
The petitioner, Heatworks Private Limited & Anr, has challenged the impugned order dated January 18, 2022, passed by the respondent-GST authority rejecting the claim for refund to the petitioner on the ground of limitation.
Justice Md. Nizamuddin observed that “Considering the submission of the parties, this writ petition being WPA 8107 of 2022 is disposed of by setting aside the impugned order dated January 18, 2022, with a direction upon the first respondent concerned to consider the petitioner’s application in question afresh on merits, and not on the point of limitation, and in accordance with law considering the referred judgments, bypassing a reasoned and speaking order, within eight weeks from the date of communication of this order.”
Mr. Ankit Kanodia Ms. Megha Agarwal and Mr. H. K. Roy appeared for the petitioner.
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