Harshit Textiles Pvt. Ltd. vs Union Of India
2022 Latest Caselaw 870 MP

                                         1
           The High Court Of Madhya Pradesh
                     WP No. 8570 of 2020
                   (HARSHIT TEXTILES PVT. LTD. Vs UNION OF INDIA AND OTHERS)

  Jabalpur, Dated : 18-01-2022
         Heard through Video Conferencing.

         Shri Brian D'Silva, Senior Advocate with Shri Aman Jain, Advocate for
 the petitioner.
         Shri G.S. Thakur, Advocate for the respondents.

During the course of argument it transpired that the issue of technical glitch which caused the rejection of the applicant under Section 54 of GST

Act for refund, has been subject matter of consideration of various High Courts. The judgments relied upon by the petitioner in this regards are as under:-

1. Union of India Vs. M/s Merchem India Pvt. Ltd W.A. No. 570/21 High Court of Kerala.

2. TvL Mehar Tax vs. The Commissioner of Central GST & ors: W.P. (MD) No. 22996/2019: Madras High Court.

3. Manu International Vs. State of UP (2018) 9GSTL 4. List of judgments be supplied to the learned counsel for the

respondents who may seek instruction in the matter.

List in the week commencing 07.02.2022.

     (SHEEL NAGU)                                                   (SUNITA YADAV)
         JUDGE                                                          JUDGE

 MISHRA
ARVIND KUMAR MISHRA
2022.01.21 10:50:18 +05'30'