2020 (12) TMI 622

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.... for R-2 & R-5 JUDGMENT D.N.PATEL, Chief Justice (Oral) The proceedings in the matter have been conducted through video conferencing. 1. This writ petition has been preferred for the following prayers: "a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the Respondent to accept and process the refund application of Rs....

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.... circular imposes a condition that is nowhere prescribed in the CGST Act or the CGST Rules. e) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the Respondents to permit the Petitioner to file its refund applications for the period subsequent to September, 2017 and further direct the Respondents to process the refund application and grant refu....

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....re not pressed at this stage. It is further submitted by learned counsel for the petitioner that liberty may be reserved with this petitioner to file appropriate proceedings for rest of the prayers in case the refund application is not allowed by the respondent. The said proceedings may be permitted to be initiated before the appropriate forum in accordance with law. 3. In view of the aforesaid....