NAHAR INDUSTRIAL ENTERPRISES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) As the common issue of law arises for consideration in these petitions, this common order shall govern disposal of these writ petitions filed by one and the same petitioner with reference to different tax periods ventilating its grievance on account of rejection of its claim for refund of unutilised input tax credit. For brevity and convenience, the facts stated in D. B. Civil Writ Petition No. 8476/2021 are being referred to.

(2.) The petitioner, a public limited company, seeks to assail orders dtd. 6/10/2020 and 11/5/2021 passed by Respondent No. 3, Additional Commissioner (Appeals), Central Goods and Services Tax, Jaipur, whereby, petitioner's appeals, against the orders rejecting its claim for refund, have been disposed off.

(3.) Facts of the case: Quint essential facts necessary for adjudication of controversy involved in these writ petitions are in narrow encompass and stated infra: