2022 (2) TMI 506

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....onsent of parties, the petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the Petitioner has prayed for writ of certiorari for quashing and setting aside the Order dated 12/02/2021 passed by the Respondent No. 3 in refund claim described in prayer clause (a) of the petition and prays for allowing the said claim in its entirety. 3. The Petitioner had applied for refund of GST on 02/02/2019 to the Respondent No. 3. On 02/05/2019, the refund application in respect of Q2 was rejected. On 01/05/2019, the refund application in respect of Q3 was rejected. Being aggrieved by Order rejecting those two applications, the Petitioner filed an appeal before the Respondent No. 2- Additional Commissio....

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....ication for subsequent period did not appear to fulfilled. The applicant were not eligible to file refund under 'Any Other' category for the period July to September 2018 as they had filed the refund claim for subsequent period i.e. October to December 2018. 7. The Assistant Commissioner further held that the Appellate Authority was found to have erred in rejecting Order No. 68/Refund/Rejection/68/19-20 dated 02/05/2019 and Order No. 140/Refund/2019-20 dated 01/05/2019 passed by the Assistant Commissioner, Division Solapur, Central Tax, Pune II allowing Assessee's appeal with the direction contained in Para 9.2 and 10.1 of the Order. The Order dated 14/10/2019 passed by the Additional Commissioner (Appeal-II), Central Tax, Pune was held ....

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....y prima-facie reason to hold that the Assistant Commissioner has acted in accordance with law. 10. Mr. Jitendra Mishra, the learned counsel for the Respondents made a faint attempt to justify the impugned Order passed by the Assistant Commissioner on the ground that the department has taken a decision to challenge the said Order passed by the Commissioner (Appeals-II) dated 14/10/2019 before GST Tribunal which has not been constituted till date. 11. A perusal of the Order passed by the Assistant Commissioner indicates that he has refused to comply with the Order passed by the Commissioner (Appeals-II) by recording reasons as to why the said Order cannot be complied with as if the Assistant Commissioner was sitting in appeal against th....