2026 (4) TMI 1340

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.... the Respondent-State: Mr. Himanshu Takke, AGP. For the Respondent No. 3 & 4: Ms. Shruti Vyas a/w. Ms. Niyati Mankad a/w. Ms. Priyanka Singh,. P.C. 1. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs: (a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or ....

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....d to issue a Writ of Declaration or a writ in the nature of Declaration 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 thereof hold and declare that the petitioner is eligible for interest at the rate of 18% on delayed refund (d) that this H....

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....and declare that circular cannot override the provision of the parent act i.e. section 16 and section 54 of the CGST Act; 2. The grievance of the Petitioner is that the refund application filed by the Petitioner has been rejected by the impugned Order dated 27th March 2025, which, according to the Petitioner, warrants interference by this Court in exercise of its jurisdiction under Article 226 ....

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.... Respondent No. 3, while denying the refund, has completely ignored the FIRC submitted and failed to appreciate that the Petitioner had already complied with the requirements under the applicable provision of the Circular. Copy of FIRC submitted by the Petitioner for the disputed period and the copy of export invoices adjusted against those remittances are annexed hereto and marked as Exhibit "M".....