Rejection of GST refund towards E-rickshaw – HC remand matter back to AO

R3 Enterprises and Anr Vs Deputy Commissioner of State Tax (Calcutta High Court) This application has been filed in connection with the main writ petition drawing attention of the court about a Circular dated 3rd August, 2022 being No. 179/11/2022-GST issued by the Government of India, Ministry of Finance and relying on such Circular petitioners submit that the impugned adjudication order and order of the Appellate Authority relating to Electric Vehicles, is contrary to the aforesaid Circular and petitioners are entitled to refund of the excess GST collected. Though till date the State Governm...