2023 (9) TMI 789

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.... petition under Article 226 of the Constitution challenges an order dated 25 July 2022 passed by Assistant Commissioner of State Tax, (ACS) Goregaon-East, whereby the petitioner's application for refund of the tax as made under Section 16 of the Integrated Goods and Services Tax Act, 2017 read with Section 54 of the Central Goods and Services Tax Act 2017, stands rejected. 2. The grievance of the....

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....o the file of the authority to be processed as per the procedure as applicable and as discussed in the said judgment. It was also directed that if there was any deficiency in the petitioner's application, the same be informed to the petitioner as per form - GST-RFD-2003 and that the application be processed as per law. Mr. Raichandani would submit that the present case is not different from what h....

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..... Raichandani that the present proceeding would stand covered by the decision of the Division Bench of this Court in the petitioners own case "M/s. Knowledge Capital Pvt. Ltd. Vs. Union of India" (supra). For the reasons as recorded in such judgment, we are of the opinion, that the respondent No.3 needs to follow the procedure which has been set out in the rules. We find that such a procedure was ....