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TMI Blog2022 (2) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... cording 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. - WRIT PETITION NO. 3298 OF 2021 - - - Dated:- 1-2-2022 - R. D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Order dated 14/11/2019. 5. On 29/10/2020, the Respondent No. 2 was pleased to set aside the Order dated 14/11/2019 rejecting the claim for Q2 and Q3 and directed to pass speaking Order. On 15/02/2020, the Petitioner filed a refund claim pursuant to the Order of the Additional Commissioner. On 12/02/2021, the Respondent No. 3 again rejected the claim for the periods of Q2 and Q3 on the ground that the Orderin- Appeal dated 14/10/2019 of the Commissioner (Appeals-II), Central Tax, Pune-II on the strength on which instant refund claim had been initially filed, has been reviewed by the Commissioner Central Tax, Pune II Commissionerate, Pune vide his Review Oder dated 13/04/2020, directing therein to file an appeal against the said Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in appeal dated 14/10/2019 and to pass any other order as deemed fit in the facts and circumstance of the case. The learned Assistant Commissioner accordingly held that refund claim could not be decided for the said periods on account of inverted duty structure when appeal is to be filed on the issue before the GST Tribunal as soon as it is constituted. Since the issue has not attained finality, the refund claim is filed prematurely. 9. When this matter appeared before this Court on 14/12/2021, the Division bench comprising of Coram : Dipankar Datta, Chief Justice and M. S. Karnik, Judge observed that the Assistant Commissioner, CGST, Solapur Division had refused to decide the matter on remand being directed by the Additional Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals- II). 12. We accordingly pass the following Order:- (i) The impugned Order dated 12/02/2021 passed by the Assistant Commissioner CGST Solapur Division is quashed and set aside. (ii) The Assistant Commissioner is directed to comply with the Orders in Appeal dated 14/10/2019 and 29/10/2020 passed by the Commissioner (Appeals-II) Central Tax Pune, within four weeks from the date of communication of this order and to pass an appropriate order in accordance with law without being influenced by the observations made and the conclusion drawn in the said Order dated 14/10/2019. (iii) The learned Assistant Commissioner shall pass an order after granting opportunity of being heard to the Petitioner. The Order that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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