2026 (8) TMI 503

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.... Ram Ochani a/w Mr Abhishek R. Mishra. PC:- 1. The Petition is filed under Article 226 of the Constitution of India. The Petitioner in the said proceedings has primarily assailed the Order dated 20th December 2025, passed by the second Respondent ("Impugned Order" for short) under Rule 92(1), 92(3), 92(4), 92(5) and 96(7) of Central Goods and Services Tax Rules, 2017, ("CGST Rules" for short....

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....d Order ought to be set aside by this Court, in the given facts and circumstances. He has relied on the decision of a Coordinate Bench of this Court in Golden Cryo Pvt. Ltd. Vs Union of India & Ors. WP No.1268 of 2026 dated 12 March 2026., in support of his contentions. 4. Mr. Ram Ochani, learned Counsel for the Respondents had on the earlier occasion sought time to seek instructions. He would ....

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....ted 12th March 2026 of the Coordinate Bench cited by Dr. Kantawala (supra). On a perusal thereof, we may note that the Division Bench of this Court, in similar facts and circumstances, was pleased to set aside the Impugned refund rejection Order. The Court had granted opportunity of fresh hearing to the Petitioner, directing the Respondents to pass a fresh Order in accordance with law. 7. In li....