2026 (2) TMI 721

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....through video conference: Mr. Santosh Sagar Kapilavai, Learned Counsel. For the Respondent Nos. 1 to 3: Mr. D. Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appearing. ORDER: Heard Mr. Santosh Sagar Kapilavai, learned counsel appearing for the petitioner through video conference and Mr. D. Raghavendar Rao, learned Senior Standing ....

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....ide Application Reference Number AA3603250249439 dated 16.03.2025, strictly in accordance with law, after granting a reasonable opportunity of being heard. c. To declare that Circular No. 125/44/2019-GST dated 18.11.2019 issued by the Respondent No.3 to the extent it requires mandatory submission of Statement of invoices in the format stated in "Annexure-B" for claims of refund of integra....

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....ed in the show cause notice. The fact that show cause notice dated 24.04.2025 was issued in proper manner in terms of Section 169(1)(d) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') is not in dispute. The contention of the petitioner that the matter should be remanded to the Proper Officer is not tenable as there is no default on part of the officer in....

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....ht to question the refund rejection order by raising a ground of ultra vires of the circular dated 18.11.2019 itself which is applicable to processing of the refund claims. 7. However, the petitioner has bypassed the alternative remedy of appeal available under Section 107(1) of the CGST Act. The writ petition has been pending since its institution on 09.07.2025. Since we are inclined to relega....