2022 (10) TMI 505

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.... FOR COMMERCIAL TAX TG ORDER ( Per the Hon'ble the Chief Justice Ujjal Bhuyan ) Heard Mr. Karan Talwar, learned counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel for Commercial Tax appearing for the respondents. 2. By filing this writ petition under Article 226 of the Constitution of India petitioner seeks quashing of order dated 16.03.2022 passed by respondent ....

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....ii) Central Goods and Services Tax (CGST) - Rs.6,40,275.00; and iii) State Goods and Services Tax (SGST) - Rs.6,40,275.00 5. The refund application was made on the ground that there was excess payment of GST by the petitioner for the aforesaid period. 6. A show cause notice dated 09.03.2022 was issued to the petitioner by respondent No.1 stating that the refund application was barred by limi....

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....inadmissible, it was mentioned in the impugned order as "delay in refund application". 9. On going through the impugned order, we are of the view that the same is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. Respondent No.1 did not advert to the objections filed by the petitioner on 10.03.2022.   10. That being the positi....