Petitioner granted early hearing for refund request of Rs. 2,38,00,000, emphasizing prompt resolution.

The Court granted the petitioner's request for an early hearing of the writ petition for refund amounting to Rs. 2,38,00,000. Despite the dispute over the necessity of filing a statutory appeal against the rejection order, the Court emphasized the need to address the delay in granting the entitled refund promptly. The respondent GST was allowed to email the counter affidavit and annexures, with the petitioner given the opportunity to file a rejoinder within two weeks. The writ petition was scheduled for a hearing on 10th June, 2020, prioritizing the resolution of the refund issue without undue delay.

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Issues:
1. Delay in granting entitled refund of Rs. 2,38,00,000 to the petitioner.
2. Non-receipt of the order rejecting refund application dated 19th September, 2019 by the petitioner's counsel.
3. Dispute over the necessity of filing a statutory appeal against the order dated 19th September, 2019.
4. Request for early hearing of the writ petition for refund.

Analysis:

Issue 1: Delay in granting entitled refund
The petitioner sought early hearing for the refund of Rs. 2,38,00,000, which had not been granted despite repeated orders. The counsel for Goods and Services Tax (GST) mentioned a rejection order dated 19th September, 2019, against which a statutory appeal was available. However, the petitioner's counsel claimed unawareness of this order and argued that the appeal need not delay the relief sought in the writ petition.

Issue 2: Non-receipt of rejection order
The petitioner's counsel stated that he was not informed of the rejection order dated 19th September, 2019, and no copy was provided to him. Despite this, the counsel contended that the order should not obstruct the relief requested in the writ petition.

Issue 3: Necessity of statutory appeal
There was a disagreement between the parties regarding the requirement of filing a statutory appeal against the rejection order dated 19th September, 2019. The petitioner's counsel argued that the appeal was unnecessary for the relief sought in the writ petition, emphasizing that the hearing should not be delayed due to the appeal process.

Issue 4: Early hearing of the writ petition
The petitioner requested an early hearing of the writ petition for the refund, highlighting the delay in receiving the entitled amount. The Court permitted the respondent GST to email the counter affidavit and annexures, tagging them to the writ petition. The petitioner was granted the right to file a rejoinder to the counter affidavit within two weeks, with the writ petition scheduled for a hearing on 10th June, 2020.

This judgment addresses the delay in granting the entitled refund to the petitioner, the non-receipt of the rejection order by the petitioner's counsel, the dispute over the necessity of filing a statutory appeal, and the request for an early hearing of the writ petition for refund. The Court allowed the petitioner's request for an early hearing, emphasizing the importance of resolving the refund issue promptly despite the pending appeal process.

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