2025 (11) TMI 1971

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....<br>W. P. (T) No. 3532 of 2025 With W. P. (T) No. 3825 of 2025 - -<br>GST<br>Hon'ble The Chief Justice And Hon'ble Mr. Justice Rajesh Shankar For the Petitioner: Mr. Ankit Kanodia, Advocate (Through VC), Mr. Deepak Kr. Sinha, Advocate, Ms. Diksha Dwivedi, Advocate. For the Respondents: Mr. Amit Kumar, Sr. S.C. (CGST). ORDER TARLOK SINGH CHAUHAN, C.J.(ORAL) 1. Since similar facts and....

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....25 (Annexure-9) passed by the Assistant Commissioner, Central Goods and Services Tax, Division - Giridih, being the Respondent No.&nbsp;2; (C) For declaration by way of a writ of certiorari or any other appropriate writ(s) that the refund rejection order dated 23.05.2025 (Annexure-7) and the rectification order dated 30.05.2025 (Annexure-9) has been passed without considering the document....

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....o the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard." 4. The reason being that is against period of 15 days the petitioner admittedly was granted only 7 days time to furnish reply and also to a....