2023 (2) TMI 984

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....elf. 2. By way of the present petition under Articles 14 and 226 of the Constitution of India, the petitioner has prayed for the following reliefs :- "A. This Hon'ble Court may be pleased to quash and set aside appellate order dated 1.5.2020 (annexed at Annexure A) passed by the Joint Commissioner of Central Tax (Appeals) and the original refund sanction order dated 26.3.2019 passed by the Assistant Commissioner, Central GST may be restored; B. It may please be held that refund was rightly sanctioned to the Petitioner by the Assistant Commissioner, Central GST; C. In any case it may please be held that the petitioner is not liable to any interest under the GST Acts; D. Pending notice, admission and....

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....nt being dissatisfied with the said refund order preferred an appeal against the said order on the ground that the Exporter had not mentioned the name and GST Identification Number of the present petitioner and was not mentioned in the shipping bill which was an essential condition of the aforesaid Notification. The said appeal came to be accepted vide order dated 1.5.2020. 7. Hence the present petition. 8. Mr. Uchit N. Sheth, learned advocate appearing for the petitioner would submit that it is true that through bonafide mistake, the Exporter to whom the goods were sold by the petitioner had not mentioned the name and GST Identification Number of the petitioner. However, subsequently, upon a request made by the petitioner, revised fo....