2021 (6) TMI 216

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....er:- (Per Hon'ble Sri Justice C.Praveen Kumar) The present writ petition came to be filed seeking the following relief/s: "..to issue Writ of Mandamus or any other appropriate writ or order or direction (A) Declaring the action of the 1st respondent in rejecting the claim of the petitioner for the balance amount of Rs. 14,00,000/- in its electronic Cash ledger without followin....

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....setting aside the order of the 1st respondent dt.24-06-2020 in FORM GST RFD-06 and (E) To pass such other order or orders..." Heard learned counsel for the petitioner and Sri Y.N. Vivekananda, learned Special Standing Counsel, appearing for the respondents. It is to be seen that, under Rule 90(1) read with para 2(d) of Circular No.79, where an application relates to a claim for refu....

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....l, opposed the proposition that there is no provision for passing any order of rejection in relation to an application for refund of the balance amount, however, submits that if all the documents, as required, are furnished, definitely the authorities will consider the same. Having regard to the fact that there is a default in compliance of Rule 90(1) read with para 2(d) of Circular No.79, and ....