2026 (1) TMI 198

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....reliefs:- "a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions set aside and quash impugned order OIA No.189-190/2022-23/JC-AII/GST dated 06.10.2022 (Annexure A); b) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and ....

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....uash impugned Rule 36(4) of the CGST Rules, 2017 as being violative of the provisions of the CGST Act, 2017 and Article 14 & 19(1)(g) of the Constitution of India; f) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions hold that the petitioner is eligible for refund along with interest; g) that this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction ordering and directing the Respondent to No. 2 to sanct....

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....ed 02.09.2021, the said refund claim of the petitioner was rejected by the respondent No. 3. It is a matter of record and an undisputed fact that similar refund claims for the period December 2020 was also rejected by the respondent No.3. Aggrieved by the aforesaid refund rejection orders, the petitioner approached the Appellate Authority, which dismissed both the appeals for both the tax periods, September 2020 and December 2020 on the ground that necessary documents had not been furnished by the petitioner. 4. Learned counsel for the petitioner submits that if the impugned order is set aside and the matter remitted back to the respondent No.3, the impugned orders at Annexures-A, B and C are set aside and the matter remitted back to the....