2021 (5) TMI 487

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....6 & 19739 of 2019 - -<br>GST<br>HONOURABLE MR. JUSTICE G.R. SWAMINATHAN For Petitioner : Mr. B. Rooban, for Mr. Raja. Karthikeyan. For R-1 & R-2 : Ms. S. Ragaventhre, Junior Panel Counsel. For R-3 : Mr. G. Arjunan, Government Advocate. &nbsp; COMMON ORDER Heard the learned counsel appearing for the petitioner and the learned Standing counsel appearing for respondents 1 and 2 and the....

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....y under the head of SGST under Rule 92 of CGST Rules, 2017 and rejected the refund claims made in respect of the other heads. Questioning the same, these writ petitions came to be filed. &nbsp; 3. The learned counsel appearing for the petitioner reiterated all the contentions set out in the affidavit filed in support of the writ petitions. 4. The respondents have filed a detailed counter aff....

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....nbsp; 6. I carefully considered the rival contentions and went through the materials on record. 7. There is no doubt that the petitioner is an exporter and that he has made zero rated sales during the relevant months, namely, October 2017, November 2017 and February 2018. He was obviously entitled to refund for the month of October 2017 under SGST and under CGST for the month of November 201....

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....his stand of the petitioner has been rejected by the respondents on the ground that the petitioner has not furnished any documentary proof in support of his claim. 9. When the petitioner has received show cause notice for the rejection of the refund application, the petitioner in his reply dated 24.01.2019 and 14.05.2019, had categorically stated that they filed refund application indicating th....