2026 (1) TMI 1145

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....   For the Respondent(s) No. 2: Deepak N Khanchandani (7781). For the Respondent(s) No. 1: Ms Hetal G Patel (11032). ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Rule. Learned Senior Standing Counsel Ms. Hetal Patel waives service of notice of rule on behalf of respondents. 2. A short issue is involved in this writ petition, the same is taken up for final hea....

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.... from it, which was issued on 20.03.2025. Accordingly, the petitioner filed on-line refund application on 23.7.2025 seeking refund of the tax collected and paid on the land portion of the agreement. A deficiency memo dated 7.8.2025 was issued to the petitioner on the ground of lack of Aadhar authentication. Accordingly, the petitioner verified it and found that there was no such deficiency and, th....

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....bmitted that the impugned order is required to be quashed and set-aside, in view of the specific request made by the petitioner seeking adjournment, on 13.10.2025, which is within the stipulated time provided by Rule 92(3) of the GST Rules, 2017 and in wake of the fact that Section 75(5) of the Act mandates granting of 3 adjournments. It is submitted that, however, the authorities in defiance of t....

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.... parties. The aforementioned dates about the filing of the refund application, adjournment and rejection of the refund application ex-parte are not in dispute. It is not in dispute that pursuant to the show-cause notice issued to the petitioner on 01.10.2025 proposing to reject the refund application, the petitioner applied for adjournment on 13.10.2025 within the stipulated time as per Section 75....