Firmenich Aromatics Production (India) Private Limited Vs Union of India (Gujarat High Court)
1. The petitioner is a private limited company, registered under the provisions of the Companies Act, 1956, is aggrieved by the action of the respondent authority in rejecting the refund claim of the petitioner vide order dated 29/07/2022 and upholding the refund rejection dated 22/05/2021 on the ground that the Letter of Undertaking or Bond required under Section 16 of the Integrated Goods & Services Tax Act,2017 read with Rule 96A of Central Goods & Services Tax Rules,2017, has not been furnished.
2. It is the case of the petitioner that his request being already pending for condoning the delay, being unmindful of this pendency, the order impugned has been passed.
3. We have heard learned advocate Mr.Bharat Raichandani assisted by learned advocate Mr.Anshul Jain for the petitioner and one of the main issue is of non-formation of the GST Tribunal, which according to him, has not been formulated though, nearly five years have passed.
4. Issue Notice returnable on 21/12/2022. Learned AGP shall be requesting the learned ASG and also to take instructions in this regard. On the returnable date, the steps taken towards the formulation of the tribunal shall be made known to the court.
Direct service is permitted.
