MNS Enterprises Vs ADG, DGGI
Date: March 4, 2022
Subject Matter
Amount lying in the Electronic Liability Register can be refunded only the manner in the law. It cannot be ordered to be refunded.
Summary
The amount lying in the Electronic Liability Register of the petitioner can be refunded only the manner in the law. It cannot be ordered to be refunded. It can however be utilised by the petitioner for discharging tax liability against future supplie…
The question that falls for consideration in this writ petition is whether the petitioner can seek for a mandamus for refund of amounts lying in the petitioner’s electronic cash ledger ? 2. The writ petitioner is a proprietary concern and is represented by its proprietor Sheik Dawood. This writ petition has been filed for a Mandamus to direct the respondent to refund Rs.88,17,754/- lying in…