DPK ENGINEERS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The short grievance of the petitioner/assessee is against the unilateral appropriation of a part of refundable amount in terms of the impugned FORM-GST-RFD-06 dated 13.06.2018 a copy whereof is at Annexure-A, to the arguable dues of other Assessment Year/s.

(2.) Learned Asst. Solicitor General of India, Shri C Shashikantha, on request having accepted notice for the respondents resists the writ petition making submission in justification of the impugned order.

(3.) Having heard the learned counsel for the parties and having perused the petition papers, this Court grants limited reprieve to the petitioner because: