2023 (1) TMI 792

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.... Prasad, Learned Counsel ORDER Heard finally with the consent of both the parties. In this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: (a) to call for the relevant records of the case from the respondents. (b) to set aside the impugned refund rejection order dated 04.01.2021(Annexure P-2) passed by Respondent no.3 as well as the impugned appellate order dated 24.08.2021(Annexure P-1) passed by Respondent No.2 in Appeal No. IND-CGST-000-APP- 069 2021-22, by a writ of CERTIORARI or any other appropriate writ, direction or order; (c) to command the Respondents to refund a sum of unutilised ITC of Rs. 1,34,670/- on account of zero rated supply of goods by the petitioner ....

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....es. Petitioner filed an application on 18.11.2022 under ARN No. AA231120017468Q which came to be rejected by the respondent no. 3 citing non-compliance of the provisions of Circular No. 125/44/2019 -GST dated 18.11.2019 on the following two grounds: (a) the refund application has been filed after two years from the relevant date and therefore the same is inadmissible being time barred; (b) the certificate/declaration/list of invoice endorsed by the specified officer of the SEZ has not been appended and, therefore, the refund claim is inadmissible. 3. Accordingly, a notice of rejection of the application for refund under Rule 92(3) of the CGST Rules, 2017 was issued to the petitioner on 11.12.2020. The petitioner filed reply to the show....