2020 (12) TMI 407

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....OURT - HC (Judgement / Order / Decisions)<br>Dated:- 4-12-2020<br>WRIT PETITION NO. 13690/2020 (T-RES) - -<br>GST<br>HON'BLE MR. JUSTICE B. M. SHYAM PRASAD PETITIONER (By SRI. G. SHIVADASS, SENIOR ADVOCATE FOR PRASHANTH SHIVADASS, ADVOCATE) RESPONDENTS (By SRI.K. HEMA KUMAR, AGA FOR R2; SRI. JEEVAN J. NEERALGI., ADVOCATE FOR R1,R3 & R4) O R D E R The petitioner has filed this petition....

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....al hearing stating that the petitioner had handed over all the papers to its legal consultants and they were in the process of drafting a suitable reply by detailing all the relevant facts. However, no decision was taken on this request but the impugned order is made; [b] the show cause notice is issued on the ground that the second refund application cannot be filed in view of the fact t....

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..... However, the petitioner who has not participated in the proceeding pursuant to the show cause notice cannot canvass such grounds. But, the learned Counsel is unable to controvert that the impugned order is without considering the petitioner's request for grant of additional time. 4. Therefore, and also for the reasons that the learned Counsel for the parties is unable to point out prohibition....