TaxTMI 
TaxTMI 
2023 (1) TMI 289
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....ber, 2017; October, 2017; November, 2017; December, 2017; January, 2018; July, 2018 to September, 2018; and November, 2018 to February, 2020, as computed by the petitioner unit-wise, it insisted for invocation of Article 226 of the Constitution of India in W.P.(C) No.33278 of 2022 with the following prayers: "In light of the aforementioned submissions, it is most humbly prayed before this Hon'ble Court that this Hon'ble Court be pleased to: (a) Issue appropriate writ, order or direction to quash and set aside Circular No. 125/44/2019-GST dated 18.11.2019 for being ultravires the parent Act. (Annexure-4); and/or (b) Issue appropriate writ, order or direction to set aside impugned order dated 13.08.2020 bearing DIN No. 20200862WK00006A4EB7, impugned order dated 10.09.2020 bearing DIN No. 20200962WK00004JIFAA, and impugned order dated 13.11.2020 bearing DIN No. NIL (Annexure-9 Series); and/or (c) Issue appropriate writ, order or direction directing the Respondent CBIC to refrain from issuing instructions interfering with the quasi-judicial powers of the adjudicating authorities; and/or (d) Issue an appropriate writ, order or direction to Re....
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.... 2. Pleadings contained in the writ petition and averments made therein adumbrate that the petitioner, a public limited company engaged in manufacture of aluminium products, having three units- Aluminium Refinery at Lanjigarh with Captive Power Plant, Aluminium Smelter at Jharsuguda and Thermal Power Plant at Jharsuguda- all situated in Domestic Tariff Area bearing common GSTIN: 21AACCS7101B1Z8 under the Central Goods and Service Tax Act, 2017/the Odisha Goods and Service Tax Act, 2017 (collectively hereinafter referred to as "GST Act"), claimed to have made exports and supplied output(s) of respective units to unit located in Special Economic Zone within the State of Odisha, which has separate registration GSTIN, being treated to be independent one in terms of Section 25(5) of the GST Act. 2.1. The case of the petitioner-company is that the Jharsuguda unit using inputs like coal, petroleum coke, calcined alumina and coal tar pitch to bring out outputs such as aluminium ingots, aluminium billets and aluminium rods, made export supplies (zero-rated supplies) and also made supplies to persons located in Domestic Tariff Area. Likewise, while the Lanjigarh unit utilised bauxite and....
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....135/5/2020 dated 31.03.2020; it has been mentioned that Hon'ble Delhi High Court in Order dated 21.01.2020, in the case of Ms. Pitambra Books Pet Ltd, vide para 13 of the said order has stayed the rigour of paragraph 8 of Circular No. 125/44/2019-GST dated 18.11.2019 and has also directed the Government to either open the online portal so as to enable the petitioner to file the tax refund electronically, or to accept the same manually within 4 weeks from the Order. 3. Accordingly, CBIC, in para 2.5 of Circular 135/5/2020 dated 31.03.2020, has extended only the benefit of bunching of refund claims across the FY for filing of fresh refund claims by the claimant. The said para read as follows: 'The issue has been examined and it has been decided to remove the restriction on clubbing of tax periods across Financial Years. Accordingly, circular No. 125/44/2019-GST dated 18.11.2019 stands modified to that extent i.e. the restriction on bunching of refund claims across financial years shall not apply.' 4- It is pertinent to mention here that you have already taken the benefit of refund for the aforesaid period as mentioned in Table-A appended hereinbefore and no....
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.... all the three units having common GSTIN taken together is less than the quantum of refund computed by taking into account each individual unit. Such difference is due to "higher ratio of eligible input tax credit to total turnover" in Thermal Power Plant-unit in comparison to other units. Therefore, the authority erred in not entertaining supplementary refund application(s) which is claimed unit-wise. 3.2. Referring to VKC Footsteps India Pvt. Ltd. Vrs. Union of India, 2020 (7) TMI 726 (Guj) = (2020) 81 GSTR 66 (Guj) it is submitted that the Government in the garb of framing rules could not restrict the effectiveness of the statutory provision conferring right to claim refund of unutilized input tax credit including Compensation Cess. The authority, therefore, by not entertaining the claim for supplementary refund by taking into consideration unit-wise unutilized input tax credit has clearly deviated from avowed purport of Rule 89. 3.3. Whereas provisions of Section 54 read with Rule 89 do not prohibit claim of additional/supplementary refund of tax under same category under which already refund was claimed, the Circular being No.125/44/2019-GST, dated 18th November, 2019 co....
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....r, GST & Central Excise, Jharsuguda Division has justification in refusing to entertain the supplementary refund by changing method of computation, i.e., by taking into account each unit separately while retaining one single/common GSTIN for all the three units. 4.2. The GST statute recognizes claim of refund in one category in respect of any tax period identified by the GSTIN in view of Section 25(4) of the GST Act, the petitioner is, therefore, precluded from claiming separate treatment for different units for the purpose of availing benefit of refund of unutilized input tax credit. 4.3. By referring to paragraph 12.1 of the counter-affidavit filed by the opposite parties, the learned Senior Standing Counsel would submit that the petitioner-company filed refund application(s) by computing unutilized input tax credit including Compensation Cess in respect of all the three units bearing common GSTIN which were duly processed and considered by the Department. The petitioner was, accordingly, granted refund on the basis of claims lodged. The impugned order reflects the following fact: "The refund against the aforesaid ARN Nos. had already been sanctioned and payment had been....
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....ervices or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. (2) Subject to the provisions of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. (3) A registered person making zero-rated supply shall be eligible to claim refund under either of the following options, namely:-- (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of Section 54 of the Central Goods and Services Tax Act or the rules made thereunder" 5.3. Section 54(3) of the GST Act reads as follows: "(3) Subject t....
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.... the respective State Goods and Services Tax Act; or (e) the tax payable under the provisions of subsections (3) and (4) of Section 7 of the Union Territory Goods and Services Tax Act, but does not include the tax paid under the composition levy; (63) "input tax credit" means the credit of input tax; (78) "non-taxable supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act; (79) "non-taxable territory" means the territory which is outside the taxable territory; (84) "person" includes- (c) a company; (94) "registered person" means a person who is registered under Section 25 but does not include a person having a Unique Identity Number; (105) "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; (106) "tax period" means the period for which the return is required to be furnished; (107) "taxable person" means a perso....
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.... Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of Section 49, may claim such refund in the return furnished under Section 39 in such manner as may be prescribed." 6.1. Section 54(1) begins with the word "any person". The word 'any' has a diversity of meaning and may be employed to indicate 'all' or 'every' as well as 'some' or 'one' and its meaning in a given statute depends upon the context and the subject-matter of the statute. The use of the word 'any' in the context it has been used in a statute may indicate that it has been used in wider sense extending from one to all. Reference may be had to Shri Balaganesan Metals Vrs. M.N. Shanmugham Chetty, (1987) 2 SCC 707; Lucknow Development Authority Vrs. M.K. Gupta, (1994) 1 SCC 243; ACTO Vrs. Bajaj Electricals Ltd, (2008) 18 VST 436 (SC). Dictionary meaning of the word 'any' can indicate 'all' or 'every' as well as 'some' or 'one'. Usage depends upon the context of subject-matter. The word 'any duty' should and would encompass 'all' and 'every' type of refund payable under the Act. See, Pioneer India Electronics Pvt. Ltd. Vrs....
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....ing accepted the same, at a belated stage could not change its own version and apply for grant of supplementary refund. Therefore, the challenge made to the aforesaid Circular does not merit consideration in the present proceeding. 7.1. In the case of Indian Aluminium Co. Ltd. Vrs. Thane Municipal Corporation, 1992 Supp (1) SCC 480 it has been held that: "5. However, a concession has to be availed at the time when it was available and in the manner prescribed. The common dictionary meaning of the word "concession" is "the act of yielding or conceding as to a demand or argument, something conceded; usually implying a demand, claim, or request, a thing yielded, a grant". In the Dictionary of English Law by Earl Jowitt, the meaning of "concession" is given as under: 'Concession, a grant by a central or local public authority to a private person or private persons for the utilisation or working of lands, an industry, a railway waterworks, etc.' 6. The expressions "rebate" and "concession" in the commercial parlance have the same concept. In Halsbury's Laws of England, (4th Edn., Vol. 39, para 198) it is observed as under: 'Application for rebate.-....
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....nique Identity Number", the word "every" followed by "registered person" is clear indication of the fact that GSTIN as assigned to "a person", i.e., common/single GSTIN assigned to the three units of the petitioner-company. Further, Section 2(107) defines the term "Registered Person" to mean a person who is registered or liable to be registered under Section 22 or Section 24. Thus, the statute makes it clear that tax shall have to be paid by every taxable person, i.e., by those who are liable to be registered under the Act. In other words, even persons not registered are liable to pay taxes. However, to avail the benefit of input tax credit, taxable person is required to be a registered person. 8.2. The claim for refund of unutilized input tax credit as found in the provisions of Section 16(3) of the IGST Act and Section 16(1) read with Section 54(1) of the GST Act is subject to manner, condition and restriction as "prescribed". Section 2(87) of the GST Act defines the term "prescribed" to mean "prescribed by rules made under this Act on the recommendations of the Council". Section 164 of the GST Act empowers the Government to frame rules. Refund of unutilized input tax credit h....
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....input tax. 12. It is a trite law that whenever concession is given by statute or notification, etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus, it is not the right of the "dealers" to get the benefit of ITC but it is a concession granted by virtue of Section 19. As a fortiori, conditions specified in Section 10 must be fulfilled. In that hue, we find that Section 10 makes original tax invoice relevant for the purpose of claiming tax. Therefore, under the scheme of the VAT Act, it is not permissible for the dealers to argue that the price as indicated in the tax invoice should not have been taken into consideration but the net purchase price after discount is to be the basis. If we were dealing with any other aspect de hors the issue of ITC as per Section 19 of the VAT Act, possibly the arguments of Mr Bagaria would have assumed some relevance. But, keeping in view the scope of the issue, such a plea is not admissible having regard to the plain language of sections of the VAT Act, read along with other provisions of the said Act as referred to above. 13. For the same reasons given above, challenge to constitution....
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....ature. In the absence of such a mechanism, the supplier would be liable under the charging provision of the GST Act to pay tax on the "consideration" as defined under Section 2(31). There is no independent right to claim input tax credit save and except provided under the statute with conditions and restrictions. The entitlement to input tax credit is created by the taxing statute and emanates from the terms on which it is granted by the legislation. Such provisions must be strictly adhered to. The contention of the counsel for the petitioner that the formula prescribed under Rule 89(4) of the GST Rules would be applicable to the persons who do not maintain actual records cannot be accepted for the simple reason that the language employed in Section 54 read with Rule 89 does not contemplate such consideration. Even though the petitioner has claimed to have maintained unit-wise accounts reflecting appropriate data, as the three units of the petitioner-company situated in the State of Odisha have been assigned single/common GSTIN at the choice of the petitioner and they have filed consolidated returns for the related tax periods, for the purpose of claiming refund the said figures ca....
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....ed to the dealer under the statutory scheme. The concession can be received by the beneficiary only as per the scheme of the statute. Reference is made to the judgment of this Court in Godrej & Boyce Mfg. Co. (P) Ltd. Vrs. CST, (1992) 87 STC 186 (SC) = (1992) 3 SCC 624. Rules 41 and 42 of the Bombay Sales Tax Rules, 1959 provided for the set-off of the purchase tax. This Court held that the rule-making authority can provide curtailment while extending the concession. In para 9 of the judgment, the following has been laid down: (SCC pp. 631-32) '9. In law (apart from Rules 41 and 41-A) the appellant has no legal right to claim set-off of the purchase tax paid by him on his purchases within the State from out of the sales tax payable by him on the sale of the goods manufactured by him. It is only by virtue of the said Rules-which, as stated above, are conceived mainly in the interest of public- that he is entitled to such set-off. It is really a concession and an indulgence. More particularly, where the manufactured goods are not sold within the State of Maharashtra but are despatched to out-State branches and agents and sold there, no sales tax can be or is levied by the St....
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....red on raw material would be included. In this manner, when the final product is sold and the VAT paid, component of raw material would be included again. Keeping in view this objective, the legislature has intended to give tax credit to some extent. However, how much tax credit is to be given and under what circumstances, is the domain of the legislature and the courts are not to tinker with the same.' *** 38. This Court further held that it is a trite law that whenever concession is given by a statute the conditions thereof are to be strictly complied with in order to avail such concession. In para 12, the following has been laid down: (SCC pp. 134-35) '12. It is trite law that whenever concession is given by statute or notification, etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus, it is not the right of the "dealers" to get the benefit of ITC but it is a concession granted by virtue of Section 19. As a fortiori, conditions specified in Section 10 must be fulfilled. In that hue, we find that Section 10 makes original tax invoice relevant for the purpose of claiming tax. Therefore, under the scheme of ....
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....er giving our anxious consideration, we would be more than justified to conclude and also compelled to hold that every taxing statute including, charging, computation and exemption clause (at the threshold stage) should be interpreted strictly. Further, in case of ambiguity in charging provisions, the benefit must necessarily go in favour of subject/assessee, but the same is not true for an exemption notification wherein the benefit of ambiguity must be strictly interpreted in favour of the Revenue/State. 54. In Govind Saran Ganga Saran Vrs. Commissioner of Sales Tax, 1985 Supp (SCC) 205, this Court pointed out three components of a taxing statute, namely subject of the tax; person liable to pay tax; and the rate at which the tax is to be levied. If there is any ambiguity in understanding any of the components, no tax can be levied till the ambiguity or defect is removed by the legislature [See Mathuram Agrawal Vrs. State of Madhya Pradesh, (1999) 8 SCC 667; Indian Banks' Association Vrs. Devkala Consultancy Service, (2004) 4 JT 587 = AIR 2004 SC 2615; and Consumer Online Foundation Vrs. Union of India, (2011) 5 SCC 360.] 55. There is abundant jurisprudential just....
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....ed by necessary implication or by construction of words; in other words, one has to look to the language alone and the object and purpose for granting exemption is irrelevant and immaterial. 57. In CCE Vrs. Parle Exports (P) Ltd., (1989) 1 SCC 345, a Bench of two Judges of this Court considered the question whether non-alcoholic beverage base like Gold Spot base, Limca base and Thums Up base, were exempted from payment of duty under the Central Government Notification of March 1975. While considering the issue, this Court pointed out the strict interpretation to be followed in interpretation of a notification for exemption. These observations are made in para 17 of the judgment, which read as follows : (SCC p. 357) '17. How then should the courts proceed? The expressions in the Schedule and in the notification for exemption should be understood by the language employed therein bearing in mind the context in which the expressions occur. The words used in the provision, imposing taxes or granting exemption should be understood in the same way in which these are understood in ordinary parlance in the area in which the law is in force or by the people who ordinarily d....
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....nefit. This was explained in a subsequent decision in Union of India Vrs. Wood Papers Ltd., (1990) 4 SCC 256. In para 6, it was observed as follows : (SCC p. 262) '6. ... In CCE Vrs. Parle Exports (P) Ltd., (1989) 1 SCC 345, this Court while accepting that exemption clause should be construed liberally applied rigorous test for determining if expensive items like Gold Spot base or Limca base or Thums Up base were covered in the expression food products and food preparations used in Item No. 68 of First Schedule of Central Excises and Salt Act and held 'that it should not be in consonance with spirit and the reason of law to give exemption for non-alcoholic beverage basis under the notification in question'. Rationale or ratio is same. Do not extend or widen the ambit at stage of applicability. But once that hurdle is crossed construe it liberally. Since the respondent did not fall in the first clause of the notification there was no question of giving the clause a liberal construction and hold that production of goods by respondent mentioned in the notification were entitled to benefit.' 59. The above decision, which is also a decision of a two-Judge Bench of this....
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....21- and in Union of India Vrs. Wood Papers Ltd., (1990) 4 SCC 256, referred to therein- represents the correct view of law. The principle that in case of ambiguity, a taxing statute should be construed in favour of the assessee - assuming that the said principle is good and sound - does not apply to the construction of an exception or an exempting provision, they have to be construed strictly. A person invoking an exception or an exemption provision to relieve him of the tax liability must establish clearly that he is covered by the said provision. In case of doubt or ambiguity, benefit of it must go to the State.' 63. In TISCO Ltd. Vrs. State of Jharkhand, (2005) 4 SCC 272, which is another two-Judge Bench decision, this Court laid down that eligibility clause in relation to exemption notification must be given strict meaning and in para 44, it was further held : (SCC pp. 289-290) '44. The principle that in the event a provision of fiscal statute is obscure such construction which favours the assessee may be adopted, would have no application to construction of an exemption notification, as in such a case it is for the assessee to show that he comes within the pu....
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.... burden of proving its applicability is on the assessee; and in case of any ambiguity, the benefit thereof cannot be claimed by the subject/assessee, rather it would be interpreted in favour of the revenue. 70. It has been repeatedly emphasised on behalf of the appellant that Section 80-O of the Act is essentially an incentive provision and, therefore, needs to be interpreted and applied liberally. In this regard, we may observe that deductions, exemptions, rebates et cetera are the different species of incentives extended by the Act of 1961. In other words, incentive is a generic term and 'deduction' is one of its species; 'exemption' is another. Furthermore, Section 80-O is only one of the provisions in the Act of 1961 dealing with incentive; and even as regards the incentive for earning or saving foreign exchange, there are other provisions in the Act, including Section 80HHC, whereunder the appellant was indeed taking benefit before the assessment year 1993-94. 71. Without expanding unnecessarily on variegated provisions dealing with different incentives, suffice would be to notice that the proposition that incentive provisions must receive "liberal interpreta....
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....plainly at the language is more pronounced with no room for intendment or presumption. In this process, if natural, ordinary or grammatical meaning of any word or phrase is available unquestionably and fits in the scheme and object of the statute, the same could be, rather need to be, applied. The other guiding rules of interpretation would be the internal aides like definition or interpretation clauses in the statute itself. Yet further, if internal aides do not complete the comprehension, recourse to external aides like those of judicial decisions expounding the meaning of the words used in construing the statutes in pari materia, or effect of usage and practice etc., is not unknown; and in this very sequence, it is an accepted principle that when a word is not defined in the enactment itself, it is permissible to refer to the dictionaries to find out the general sense in which the word is understood in common parlance. In fact, for the purpose of gathering ordinary meaning of any expression, recourse to its dictionary meaning is rather interlaced in the literal rule of interpretation. This aspect was amply highlighted and expounded by the Constitution Bench of this Court in the ....
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....the executive to experiment with new systems in cases involving fiscal and economic policy. Systems have to evolve as experiences result in shared learning and as technology keeps abreast of changing needs." 8.11. In a case where dispute involved with regard to refund of input tax credit on account of inverted duty structure vis-à-vis formula prescribed in Rule 89(5) of the GST Rules, the Honourable Gujarat High Court in the case of VKC Footsteps Pvt. Ltd. Vrs. Union of India, (2020) 81 GSTR 66 (Guj) read down Explanation (a) to sub-rule (5) of Rule 89. Referring to said Judgment, the petitioner vide Ground No.E to the writ petition [WP(C) No.33278 of 2020] submitted that the Government by exercising rule-making power as conferred under Section 164 could not restrict benefit granted under Section 54(3) by way of promulgating Rule 89(4). Such a plea is liable to be repelled as the Hon'ble Supreme Court of India while disapproving the view of the Hon'ble Gujarat High Court expressed in VKC Footsteps Pvt. Ltd. Vrs. Union of India, (2020) 81 GSTR 66 (Guj), in the case of Union of India Vrs. VKC Footsteps India Pvt. Ltd., (2022) 2 SCC 603, has been pleased to hold that it is i....
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....gned to subserve are all matters of political character and these matters have been entrusted to the legislature and not to the courts. In applying the test of reasonableness it is also essential to notice that the power of taxation is generally regarded as an essential attribute of sovereignty and constitutional provisions relating to the power of taxation are regarded not as grant of power but as limitation upon the power which would otherwise be practically without limit.' 105.2. The same principle has been reiterated in Federation of Hotel & Restaurant Assn. of India v. Union of India, (1989) 3 SCC 634, where M.N. Venkatachaliah, J. (as the learned Chief Justice then was), speaking for the Constitution Bench held : (SCC pp. 658-59, paras 46-47) '46. It is now well settled that though taxing laws are not outside Article 14, however, having regard to the wide variety of diverse economic criteria that go into the formulation of a fiscal policy legislature enjoys a wide latitude in the matter of selection of persons, subject-matter, events, etc. for taxation. The tests of the vice of discrimination in a taxing law are, accordingly, less rigorous. In examining the ....
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....omic or social policy it should pursue or what administrative considerations it should bear in mind. The classification between the processed or split pulses and unprocessed or unsplit pulses is a reasonable classification. It is based on the use to which those goods can be put. Hence, in our opinion, the impugned classification is not violative of Article 14.' 105.4. More recently in Union of India Vrs. Nitdip Textile Processors (P) Ltd., (2012) 1 SCC 226, a two-Judge Bench observed : (SCC p. 255, para 67) '67. It has been laid down in a large number of decisions of this Court that a taxation statute, for the reasons of functional expediency and even otherwise, can pick and choose to tax some. A power to classify being extremely broad and based on diverse considerations of executive pragmatism, the judicature cannot rush in where even the legislature warily treads. All these operational restraints on judicial power must weigh more emphatically where the subject is taxation. Discrimination resulting from fortuitous circumstances arising out of particular situations, in which some of the taxpayers find themselves, is not hit by Article 14 if the legislation, as suc....
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..... With the change of scientific, commercial and economic conditions and ways of life new species of property, both tangible and intangible gaining enormous values have come into existence and new means of reaching and subjecting the same to contribute towards public finance are being developed, perfected and put into practical operation by the legislatures and courts of this country, of course within constitutional limitations.' 117. The rule-making power under Section 164(1) of the CGST Act may be exercised in numerous situations. As we have already noticed earlier in this judgment accumulation of credit may occur due to a variety of reasons including the absence of outwards supplies in a tax period, making supplies at a loss including by discount or predatory pricing, bulk purchase of inputs, large opening balance of credit or change in the rate of tax during the tax period. A rule providing for identifying unutilised ITC which is attributable to supplies having an inverted duty structure and bifurcating it from credit which has accumulated due to other causes would be a rule required for carrying out the provisions of the Act. A second instance to illustrate the same po....
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....ies including zero-rated supplies. Rule 42, in other words, provides for the manner in which the attributions of ITC in respect of the input or input services under sub-sections (1) or (2) of Section 17 shall be carried out. Rule 43 similarly provides the manner in which ITC in respect of capital goods attracting the provisions of subsection (1) of Section 17, used partly for business and partly for other purposes or partly for effecting taxable supplies including zero-rated supplies and partly for effecting exempt supplies would be attracted to the purpose of business or for effecting taxable supplies. Both Rules 42 and 43 provide for a formula for attribution. Rule 86 provides for the maintenance of an electronic credit ledger. Rule 89(5) provides for a refund. In both sets of rule clusters, Rules 42 and 43 on the one hand and Rule 89(5) on the other hand, a formula is used for the purpose of attribution in a post assimilated scenario. The use of such formulae is a familiar terrain in fiscal legislation including delegated legislation under parent norms and is neither untoward nor ultra vires. *** 142. The above judicial precedents indicate that in the ....
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....extend the benefit of hearing as well as consider the supplementary refund application on proper perspective with particular reference to limitation. He further referred to notice dated 10.09.2021 vide Annexure-8 and intimation dated 16.09.2021 vide Annexure-9 of the writ petition bearing W.P.(C) No.32166 of 2021 to urge that having not availed the opportunity of personal hearing as instructed in said notice and intimation, the petitioner need not be shown benevolence. 9.2. The petitioner did not choose to avail the opportunity of personal hearing as instructed in the aforesaid notice/intimation, but challenged the same before this Court by way of writ petition. This Court is, therefore, of the opinion that the petitioner is not deprived of availing alternative remedy to question the legality of decision taken by the Assistant Commissioner-opposite party No.6 who returned the supplementary application(s) for refund. In the present case, it is not the sole reason to discard manual filing of supplementary refund application based on Circular No. 125/44/2019-GST dated 18.11.2019, but the authority concerned had returned such application assigning different reasons also. Such a deci....