Uttarakhand HC stays condition in GST Circular relating to Filing of Refunds in Chronological Order [Read Order]

The Uttarakhand High Court has stayed the condition in the GST Circular relating to filing of refunds in  chronological order.

The petitioner has prayed to issue a writ of Certiorari quashing the impugned order and also to issue a writ of Mandamus commanding the respondent not to take any action against the petitioner regarding the impugned order.

The petitioner has made elaborate arguments. He has drawn our attention to the order dated 21.01.2020 passed by the Division Bench of the Delhi High Court in W.P. (C) No. 627 of 2020 (M/s Pitambra Books Pvt. Ltd Vs. Union of India and others) wherein the order has been passed, “Having regard to the aforenoted circumstances, till the next date of hearing, we stay the rigour of paragraph 8 of the Circular No. 125/44//2019-GST dated 18.11.2019 and also direct the respondents to either open the online portal so as to enable the petitioner to file tax refund electronically, or to accept the same manually within four weeks from today.”

The division bench headed by the Additional Chief Justice, S.K. Mishra and Justice A.K. Verma held that there is no need to issue formal notice to the respondents, as their counsel have already put their appearance on their behalf. They have also received the copy of the brief.

“In that view of the matter, in the interregnum, it is directed that till the next date of hearing, we stay the effect and operation of impugned order dated 25.10.2021 and the rigour of paragraph 8 of the Circular No. 125/44//2019 dated 18.11.2019,” the court while listing the matter on March 10, 2022, said.

To Read the full text of the Order CLICK HERE

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