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THE UNION OF INDIA. AND OTHERS vs. ATIBIR INDUSTRIES CO. LTD. AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ANUBHA RAWAT CHOUDHARY
Pet. Counsel
P.a.s. Pati,
Ranjana Mukheerjee
Res. Counsel
Sumeet Gadodia

Petitioner / Applicant

THE UNION OF INDIA. AND OTHERS
Respondent ATIBIR INDUSTRIES CO. LTD. AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jul 29, 2021
Order No.

Civil Review No. 20 of 2021 With Civil Review No. 30 of 2021

Citation

2021(7) TAXREPLY 4467
Original Order
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ORDER

1. Heard Mr. P.A.S. Pati, learned counsel appearing on behalf of the petitioner in both the cases. 2. Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the original writ petitioner/opposite party no. 1 in the present cases. 3. These two civil review applications have been filed seeking review of the order dated 4th January, 2021 passed by this Court in W.P(T) No. 4061 of 2019. 4. The writ petition was disposed of with a direction to the respondents of the writ petition to either open GSTN portal enabling the writ petitioner to file its application for refund in GST RFD-01 or to manually accept the application for refund of the petitioner pertaining to the periods 2017-18 and 2018-19 in respect of its claim for refund of unutilized Input Tax Credit pertaining to compensation cess within a period of one month from the date of communication of the judgment. The aforesaid direction was issued in view of a finding recorded in the judgement under review after co....

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