2025 (11) TMI 1014

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....ty Mr. Saptak Sanyal. ORDER PER 1. Affidavit of service as filed today on behalf of the writ petitioner is taken on record. 2. This writ petition has been filed seeking issuance of a writ of mandamus commanding the respondents to forthwith process the refund application dated 05.06.2025 and disburse the refund amount of Rs. 1,55,096/- (i.e. Rs. 77,548/- each under the heads of CGST and SG....

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....5. 4. Learned advocate appearing for the petitioner submits that the notice to show cause issued to the petitioner as well as the order dated October 31, 2025 passed by the adjudicating authority under Section 54 of the said Act, 2017 suffer from jurisdictional errors. 5. Learned advocate appearing for the State respondents submits that the petitioner should not be allowed to challenge the a....

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....nd by way of an application. 7. Although in fit cases, this Court is not powerless to set aside orders passed during pendency of the writ petition notwithstanding availability of alternative remedy yet, this Court is of the view that this is not such a case where this Court should interfere with the order impugned on the basis of an application. 8. There does not appear to be such a jurisdic....