taxes
are paid and for the balance due from the GST Department as GST
refund on export, the Income Tax Department had issued Notice ... from the GST Department as GST
Refund on export for which the Company has already filed a refund
application to the GST Department. Further
final refund sanction order in Form GST RFD-06 or
payment order in Form GST RFD-05 or refund withhold
order in Form GST ... order in Form GST RFD-06 and issue
a payment order in Form GST RFD-05 for the amount of refund
and the same shall
2019-GST, dated 18.11.2019 and 128/47/2019-GST,
dated 23.12.2019 read with Rule 97A of the GST Rules, the
petitioner-company manually applied ... around
and ask for more refund by filing further application for refund
(supplementary refund) by computing the amount of refund taking
into account transactions
suppliers had not claimed the refund of
such tax. The provisional refund was
granted on 02.07.2022 pursuant to the
refund application.
10. The Central Board ... under section 107 of the GST Act
or review under section 108 of the GST
Act against a refund order is a
distinct mechanism available
taxes are paid and for the balance due from the GST
Department as GST refund on export, the Income Tax
Department had issued Notice ... stated to be due
by the Company from the GST Department as GST Refund on
export, which according to the Company, the Income Tax
Department
taxes
are paid and for the balance due from the GST Department as GST
refund on export, the Income Tax Department had issued Notice ... from the GST Department as GST
Refund on export for which the Company has already filed a refund
application to the GST Department. Further
which is not adjustable
against the liability of Central GST, State GST and Integrated GST.
8. The petitioner being manufacturer of Sponge Iron regularly
exports ... claimed as refund, the petitioner, on 4th March, 2019, logged in on
GSTN Portal for claiming refund by filing statutory Form GST RFD-
01 towards
seeking a direction to the respondents to process and
release the GST refund of petitioner.
2. The facts, as projected in the writ petition ... particularly
respondent No.2 is directed to process and release the GST refund of petitioner
along with interest at the rate of 7% from
liable for GST payment ['Output-GST-liability'], therefore the amount of GST
paid ['Input-GST-credit'] on procurement of services like ... absence of output GST liability. In
the event of NIL output GST liability, the assessee was entitled to refund of entire
Input GST credit which
liable for GST payment ['Output-GST-liability'], therefore the amount of GST
paid ['Input-GST-credit'] on procurement of services like ... absence of output GST liability. In
the event of NIL output GST liability, the assessee was entitled to refund of entire
Input GST credit which
