2020 (5) TMI 194

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....e: GP For Commercial Tax TG ORDER: (Per Hon'ble Sri Justice M.S. Ramachandra Rao) Petitioner has filed this writ petition questioning the refund rejection order dated 20.11.2019 passed in Reference No.DC(ST)STUIII/ 3/2018-19 by the respondent No.1. 2. Petitioner is an entity incorporated under the Companies Act, 1956 later replaced by the Companies Act, 2013 and engaged in manufacturing a....

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....upplies made to SEZ Units in December 2017. 4. The respondent No.1, who is the competent authority to process the refund claim, issued a Deficiency Memo in RFD-03 dated 05.01.2019 alleging that there were certain deficiencies in the claim made for the refund and advising the petitioner to rectify his refund application. 5. According to the petitioner, vide letter dated 09.02.2019, he clarifi....

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....the petitioner's letter dated 09.02.2019 given to the Deficiency Memo dated 05.01.2019 issued by the respondent No.1. In this view of the matter, the writ petition is allowed; the refund rejection order passed in Reference No.DC(ST)STUIII/ 3/2018-19 dated 20.11.2019 of the respondent No.1 is accordingly set aside; and the matter is remitted back to the respondent No.1 to consider the petitioner....