C.P. RAVINDRANATH MENON Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Mr.Walve, learned counsel for Respondent Nos.1 to 4 waives service. Mr.Mangade, learned counsel for Respondent No.5 waives service.

(2.) By consent of learned counsel for the Parties, the Petition is heard finally.

(3.) By this Petition filed under Article 226 of the Constitution of India, the Petitioner has impugned the Order dtd. 18/2/2021 passed by the Respondent No.3, rejecting the application filed by the Petitioner on the ground that the refund claim application was not filed electronically, which was mandatory with effect from 26/9/2019 and onwards in accordance with Circular No. 125/44/2019-GST dtd. 18/11/2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing.