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2022 (2) TMI 506 - HC - GSTRefund of GST - in respect of refund claim filed under Any Other category instead of category under which Nil refund claim was filed, the condition (b) under Para 3 of the Circular No. 110/29/2019-GST dated 03/10/2019, that of refund application for subsequent period did not appear to fulfilled - HELD THAT - A perusal of the Order passed by the Assistant Commissioner indicates that he has refused to comply with the Order passed by the Commissioner (Appeals-II) by recording reasons as to why the said Order cannot be complied with as if the Assistant Commissioner was sitting in appeal against the order of the Commissioner (Appeals). The Assistant Commissioner could not have refused to comply with the Order passed by the Commissioner (Appeals-II) on the ground that a decision was taken to impugn the said Order dated 14/10/2019 before GST Tribunal or on other ground recorded by the Assistant Commissioner about his dissent not to follow the said Order passed by his Superior Authority i.e. Commissioner (Appeals- II). The impugned Order passed by the Assistant Commissioner CGST Solapur Division is quashed and set aside - Petition allowed.
Issues:
1. Writ of certiorari for quashing Order rejecting refund claim. 2. Refusal to comply with Order of Commissioner (Appeals-II). 3. Validity of Assistant Commissioner's decision to challenge Orders before GST Tribunal. Analysis: Issue 1: The Petitioner sought a writ of certiorari to quash the Order rejecting the refund claim for Q2 and Q3. The Petitioner's appeal before the Additional Commissioner resulted in setting aside the initial rejection orders. However, the Respondent No. 3 subsequently rejected the claim again, citing a review Order directing to file an appeal against the previous decision. The Assistant Commissioner found errors in the appellate orders and held that the refund claim was filed prematurely due to pending appeals before the GST Tribunal. Issue 2: The Assistant Commissioner refused to comply with the Orders passed by the Commissioner (Appeals-II), citing a decision to challenge them before the GST Tribunal. The Court observed that the Assistant Commissioner cannot sit in appeal against the superior authority's order and must comply with it. The Court quashed the Assistant Commissioner's Order and directed compliance with the Orders in Appeal within a specified timeline. Issue 3: The Respondents attempted to justify the Assistant Commissioner's decision to challenge the appellate orders before the GST Tribunal, which was not yet constituted. The Court found that the Assistant Commissioner's refusal to comply with the superior authority's orders was unjustified. The Court directed the Assistant Commissioner to pass an appropriate order in accordance with law, granting an opportunity of being heard to the Petitioner and ensuring compliance with the appellate orders without delay. In conclusion, the Court allowed the writ petition, quashed the impugned Order, and directed the Assistant Commissioner to comply with the appellate orders within a specified timeframe. The parties were instructed to act on the authenticated copy of the Court's Order, and no costs were awarded in the matter.
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