GLOBUS PETROADDITIONS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Mr. Jitendra Mishra, the learned counsel for the Respondents waives service. By consent of parties, the petition is heard finally.

(2.) By this petition filed under Article 226 of the Constitution of India, the Petitioner has prayed for writ of certiorari for quashing and setting aside the Order dtd. 12/02/2021 passed by the Respondent No. 3 in refund claim described in prayer clause (a) of the petition and prays for allowing the said claim in its entirety.

(3.) The Petitioner had applied for refund of GST on 02/02/2019 to the Respondent No. 3. On 02/05/2019, the refund application in respect of Q2 was rejected. On 01/05/2019, the refund application in respect of Q3 was rejected. Being aggrieved by Order rejecting those two applications, the Petitioner filed an appeal before the Respondent No. 2- Additional Commissioner on 02/08/2019. On 14/10/2019, the Respondent No. 2 was pleased to set aside the orders passed by the Respondent No. 3 and allowed the appeal.