TaxTMI 
TaxTMI 
2022 (4) TMI 297
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....i or any other appropriate order or direction for calling upon the impugned order dated 25.09.2020 passed by the respondent no.3 (Annexure-N) and after going through the same, the impugned order dated 25.09.2020 may kindly be quashed and set aside with an order the respondent to sanction the refund claim in terms of Section-54 of the CGST Act, 2017/ SGST Act, 2017; (b) be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate order or direction directing the respondents, their servants, agents or representatives to sanction the refund claim of the amount mentioned in the refund claim filed in August, 2019 alongwith interest in terms of the provisions of CGST Act without any further delay;....
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....from the foreign buyer, copy of insurance, proof of outside supplies and the bank statement of each account maintained in different banks were not furnished. 2.4 The firm upon receipt of the show-cause notice as above, replied to the same in the Form GST-RFD-09. Whatever documents were required, were furnished. 2.5 It appears that as no decision was being taken by the authority concerned, the writ-applicant - firm came before this High Court by filing the Special Civil Application No.9955 of 2020. 2.6 The said writ-application came to be disposed of by a Coordinate Bench of this Court vide order dated 26.08.2020. The order reads thus:- "1. Heard Mr. Hardik Modh, learned advocate appearing for the petitioner and Mr. Dharmes....
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....ent situation of Pandemic Covid-19, the respondents could not give any priority to the same. 5. Having heard learned counsels appearing for the parties, without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and after hearing the petitioner, pass necessary orders. Such exercise may be preferably undertaken by the concerned authority as expeditiously as possible latest by 09.10.2020. The authority shall pass an appropriate order in accordance with law, without being any influenced by this order. 6. Petition ....
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....being furnished by the writ-applicant and while going through those documents, if the authority had any doubts with respect to all such transactions, it was expected of the authority to once-again give an opportunity to the writ-applicant to explain all such alleged dubious transactions. The authority could not have straightway proceeded to pass the impugned order incorporating all the details and taking the writ-applicant - firm by a surprise. 7. This litigation could have been easily avoided had the authority applied its mind. 8. In the result, this writ-application succeeds and is hereby allowed. The impugned order is hereby quashed and set aside. The matter is remitted to the authority concerned. The authority concerned shall issu....