2022 (10) TMI 1129

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.... PETITIONER (BY SRI. JEEVAN KUMAR.B.S., ADVOCATE) RESPONDENTS (BY SMT. VANITA.K.R., ADVOCATE) ORDER In this petition, petitioner has sought for the following reliefs:- "1. Pass an appropriate writ, or direction in the nature of Certiorari setting aside the refund rejection order dated: 08.03.2022 in respect of the period of January 2020 to March 2020 passed by the 3rd responde....

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....he material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the refund rejection order dated 08.03.2022 passed by the 3^rd respondent is not only contrary to the material on record but also the Circular dated 06.07.2022 issued by the respondent during the pendency of t....

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....sent petition, the Circular dated 06.07.2022 clarifying the earlier Circular dated 31.03.2020 has in fact been issued, however submits that there is no merit in the petition and the same is liable to be dismissed, particularly when the petitioner has an equally efficacious and alternative remedy by way of appeal against the order of rejection of the refund made by him. It is therefore submitted th....

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....rial on record including the latest Circular dated 06.07.2022 and the judgment of the Gauhati High Court in BMG Informatics Pvt. Ltd.,'s case supra, I am of the considered opinion that the petitioner would be entitled to refund of the said amount and the impugned order rejecting the refund deserves to be quashed and the respondents are to be directed to take necessary steps to consider the claim o....