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BABASAHEB KEDA SHETKARI SAHAKARI SOOT GIRNI LIMITED vs. THE STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

AVINASH G. GHAROTE
URMILA JOSHI-PHALKE

Pet. Counsel

A. J. Gohokar

Res. Counsel

M. K. Pathan

Petitioner / Applicant	BABASAHEB KEDA SHETKARI SAHAKARI SOOT GIRNI LIMITED
Respondent	THE STATE OF MAHARASHTRA & OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Sep 25, 2023
Order No.	WRIT PETITION NO. 5600 OF 2021
Citation	2023(9) TAXREPLY 8257
Original Order
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ORDER
ORDER Heard Mr. Gohokar, learned counsel for the petitioner and Mr. Pathan, learned Assistant Government Pleader for the respondent / State. None for the respondent No.6 though served as per affidavit of service upon it. 2. The petition questions the refusal on the part of the respondents to refund the excess input tax under the GST Act, claimed to have been paid by the petitioner for the months of December, 2017 to March, 2018. The applications have been rejected on two grounds - (i) That, there was a delay in filing the application for refund on the portal for the month of December, 2017, which was not being accepted on account of the amendment made to Section 54(1) to the GST Act in 2019 and (ii) That, the application for subsequent months of January, February, March, 2018, were not accepted as the application for previous month was not available. 3. Mr. Gohokar, learned counsel for the petitioner contends, that in view of Section 97-A of the GST Act, a manual....