Nectar Life Sciences Limited v. Union Of India Through Secretary And Central Board Of Indirect Taxes And Additional Commissioners
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Mr. Sourabh Goel, Sr. Panel counsel with Ms. Shivani Sharma and Ms. Geetika Sharma, Advocates for the respondent-department.
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"(a) Quash the Order-in-Original dated 21.02.2024 (Annexure P-1) passed by Respondent No 3 to the extent it deals with the issue of "wrong availment / passing on of input tax credit" and direct the Respondents to refund INR 13,00,00,000/- paid by the Petitioner (in respect of the above issue) under protest, with interest;
(b) Quash the Order-in-Original dated 21.02.2024 (Annexure P1) passed by Respondent No 3 to the extent it deals with the issue of "wrong availment of IGST refund under Advance Authorisation scheme" and direct the Respondent Nos 3 and 4 to transfer Show Cause Notice dated 01.07.2022 (Annexure P-2) in the call book, till disposal of CWP No 7072 of 2022 by this Hon'ble Court;
(c) Declare Notification No. 09/2023-Central Tax dated
31.03.2023 (Annexure P-9) issued by Respondent No 2 as ultravires the provisions of the CGST Act, for being incapable of being issued under Section 168A of the CGST Act;" (
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