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TMI Blog2022 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... etails of the transactions of the writ-applicant firm with the other companies. These transactions have been found to be doubtful. In such circumstances, the authority thought fit to reject the claim of the writ-applicant firm for the refund of the ITC. In the show-cause notice, all that has been stated is that few relevant documents have not been furnished and in the absence of those, it was not possible for the authority to process the application for the refund of the ITC. There is not a single allegation beyond this in the show-cause notice. Upon the documents being furnished by the writ-applicant and while going through those documents, if the authority had any doubts with respect to all such transactions, it was expected of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to sanction the refund claim in terms of Section-54 of the CGST Act, 2017/ SGST Act, 2017; (b) be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate order or direction directing the respondents, their servants, agents or representatives to sanction the refund claim of the amount mentioned in the refund claim filed in August, 2019 alongwith interest in terms of the provisions of CGST Act without any further delay; (c) pending notice, admission and finalizing of this petition, be pleased to direct the respondents, their sub-ordinates, agents or their representatives to forthwith sanction the refund provisionally for the amount claimed in the Refund Application dated 24.12.2019 (Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired, were furnished. 2.5 It appears that as no decision was being taken by the authority concerned, the writ-applicant firm came before this High Court by filing the Special Civil Application No.9955 of 2020. 2.6 The said writ-application came to be disposed of by a Coordinate Bench of this Court vide order dated 26.08.2020. The order reads thus:- 1. Heard Mr. Hardik Modh, learned advocate appearing for the petitioner and Mr. Dharmesh Devnani, learned AGP on advance copy for respondent State. 2. By way of this petition under Article 226 of the Constitution of India, the petitioner has mainly prayed as under: 11(a) That this Hon ble Court be pleased to issue a Writ or Mandamus, or a Writ in the nature of Mandamus, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and after hearing the petitioner, pass necessary orders. Such exercise may be preferably undertaken by the concerned authority as expeditiously as possible latest by 09.10.2020. The authority shall pass an appropriate order in accordance with law, without being any influenced by this order. 6. Petition is disposed of accordingly. No costs. The petitioner shall serve copy of this order by e-mail upon respondent authority. 2.7 After the aforesaid order came to be passed by this Court, the final order came to be passed by the authority concerned in the Form GSD RFD-06 rejecting the application filed by the firm for refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeded to pass the impugned order incorporating all the details and taking the writ-applicant firm by a surprise. 7. This litigation could have been easily avoided had the authority applied its mind. 8. In the result, this writ-application succeeds and is hereby allowed. The impugned order is hereby quashed and set aside. The matter is remitted to the authority concerned. The authority concerned shall issue a fresh show-cause notice furnishing all the relevant details including the details with respect to the transactions, which the authority has found to be doubtful so as to enable the writ-applicant firm to file an appropriate reply and explain all such transactions. Let a fresh show-cause notice be issued containing all th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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