2024 (1) TMI 321

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....LE SHRI JUSTICE SHEEL NAGU And HON'BLE SHRI JUSTICE HIRDESH FOR THE PETITIONER : BY SHRI NITIN AGRAWAL - ADVOCATE FOR THE RESPONDENTS : BY SHRI RITWIK PARASHAR - GOVT. ADVOCATE ORDER This petition under Article 226 of the Constitution has been filed seeking quashment of order dated 29.03.2023 (Annexure P/1) by which claim for refund preferred by petitioner-assessee u/S 54 of Central Go....

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....Rule 90 of the CGST Rules that it is incumbent upon the Proper Officer that in case deficiencies are noticed in the application for refund, then the applicantassessee needs to be informed to enable the assesee to rectify the deficiency. It is urged that no such opportunity was afforded. 4. Learned counsel for Revenue on the other hand contends that the instant is a case not of deficiencies but ....

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.... It is a clear stand of Revenue that this is not a case of any defect in the application for refund but instead is a case of tax evasion as detected in the inquiry conducted by Revenue, for which separate notice has been issued to petitioner. 7. Accordingly, it is obvious that this case involves disputed questions of fact which ought not to be gone into while exercising writ jurisdiction under ....