2025 (8) TMI 984

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.... RAMAN For the Petitioner: Mr. Rudra Prasad Kar, Senior Advocate assisted by Mr. Madhab Lal Agarwal, Advocate. For the Opposite Parties Mr. Sunil Mishra, Standing Counsel, For State CT & GST) Mr. Avinash Kedia, Junior Standing Counsel (for Central GST). ORDER PER 1. Assailing the order dated 25th February, 2023 of the Joint Commissioner of Commercial Tax and Goods and Services Tax, CT ....

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....in Form GST RFD-01. For the said purpose, it furnished certificate issued by a Chartered Accountant, as required under Section 16 read with Rule 89 of the GST Rules, 2017. 3. A show cause notice in Form GST RFD-08 dated 23rd February, 2023 has come to be issued directing the petitioner to file reply by 26th February, 2023. 4. Since the petitioner was diagnosed 'Carcinoma left lower alveolus ....

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.... transactions and the refund ought to have been allowed in its favour. 5. On the previous occasion, i.e., 9th May, 2025 when the matter was taken up on the basis of the aforesaid facts, as presented by Mr. Rudra Prasad Kar, learned Senior Advocate appearing for the petitioner, Mr. Sunil Mishra, learned Standing Counsel for State CT and GST and Mr. Avinash Kedia, learned Junior Standing Counsel ....

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....aken to the medical certificates enclosed to the writ petition (Annexure-6 series), wherefrom it would be manifested that the petitioner was under medical treatment for 'Carcinoma left lower alveolus post op' during 17th February, 2023 to 10th May, 2023. From the said documents it is apparent that the circumstances prevented the petitioner from taking steps by 26th February, 2023, as a result of w....