2025 (4) TMI 1822

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....5<br>Writ Petition No. 1271 of 2025 (T - RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Gowrishankar Prasad H.R., Advocate For the Respondents : Sri. Aravind V Chavan, Advocate For R2 To R4 Sri. K.S. Bheemaiah, CGC For R1 ORAL ORDER: In this petition, the petitioner seeks the following relief: "WHEREFORE, the petitioner respectfully pray....

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....sued in the fact and circumstances of the case in the interest of justice and equity." 2. Heard learned counsel for the petitioner Sri. Gowri Shankar Prasad H.R. 3. A perusal of the material on record will indicate that on 29.08.2024 and 31.08.2024, the petitioner filed two refund applications for the period October, 2022 to December, 2022 and January 2023 to March, 2023. In pursuance of the....

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....has proceeded to reject the refund applications. 5. It is submitted, as directed by this Court the petitioner has produced additional documents which are placed on record and if the impugned orders are set aside and matter is remitted back to the 3rd respondent for reconsideration afresh in accordance with law, the petitioner would produce additional pleadings, documents in support of his claim....

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....ders at Annexures-E and F dated 07.11.2024 and remit the matter to the 3rd respondent for reconsideration afresh in accordance with law. 8. In the result, I pass the following ORDER i) The petition is hereby allowed. ii) The impugned orders at Annexures-E and F dated 07.11.2024 are hereby set aside. iii) Matter is remitted back to the 3rd respondent for reconsidera....