2023 (11) TMI 771

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... UBR Legal Advocates. For the Respondent : Mr. M. P. Sharma with Ms. Mamta Omle. P.C.: 1. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:- "a. To issue Writ of Certiorari or any other appropriate Writ, Order or Direction quashing the Refund Rejection Order No. MC/DIV-VI/RFD-06/AC/BHUMIKA/77/2022-23 dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... consideration is as to whether the Assistant Commissioner of CGST Division VI, Mumbai Central Commissionerate is correct in law, in passing the impugned order dated 03 February, 2023 rejecting the refund application as filed by the petitioner. 3. We note that the show cause notice was issued on 18 January, 2023 calling upon the petitioner to show cause as to why the petitioner's refund applica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g to Mr. Raichandani, can hardly be called to be any reasons to reject, any of the contentions as urged by the petitioner, as also without considering the documents which were placed on record of the Assistant Commissioner. 5. Learned counsel for the revenue, considering the contentions as urged on behalf of the petitioner, fairly accepting that the impugned order fails to consider materials, m....