2023 (1) TMI 331

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....ed reproduction of the same is as follows: W.P.No.33043 of 2022 and W.M.P.No.32451 of 2022 M.SUNDAR, J., Ms.N.V.Lakshmi, learned counsel on record for writ petitioner is before this Court. 2. Subject matter Of the captioned writ petition pertains to 'an order dated 06.04.2022 bearing order No.ZB3304222253181' [hereinafter 'impugned order' for the sake of convenience and clarity] vide which the respondent has rejected a refund claim made by the writ petitioner on the ground that supplies have been made to 100% 'EOU' ['Export Oriented Unit'] and is therefore deemed report. 3. In and by the impugned Order, the refund prayer was rejected. As against the refund order rejection, writ petitioner has a rem....

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....bbreviations and other short references used in the earlier order will continue to be used in the instant order also for the sake of convenience and clarity. 5.Today Ms.N.V.Lakshmi, learned counsel on record for the writ petitioner and Mr.C.Harsha Raj, Additional Government Pleader (Taxes) [Revenue Counsel] for the sole respondent are before this Court. 6.Adverting to the earlier proceedings, learned revenue counsel submits that as regards a statutory appeal under Section 107 of TN-GST Act, the sole respondent is not the appellate authority and the appellate authority is 'Deputy Commissioner (ST), GST Appeal-II, Annexe Building, 3rd Floor, Greams Road, Chennai - 600 006'. 7.This Court considering the bonafides on the part of the ....