2023 (3) TMI 677

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..... uctions that the petitioner has provided documents for rectification of the error that had crept in its return and if the matter is remanded to the Adjudicating Authority, the petitioner s request for refund would be considered afresh. The order dated 11.12.2020 passed by the Adjudicating Authority rejecting the petitioner s application for refund as well as the order dated 25.10.2021 (sent on .....

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..... GST Act + Rs.35,23,617/- under SGST act) alongwith interest, to the Petitioner. b) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the Respondent to set up the GST Appellate Tribunal as early as possible. 2. The petitioner s application for refund was rejected as a typographical error had crept in the return regarding the decl .....

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..... for rectification of the error that had crept in its return and if the matter is remanded to the Adjudicating Authority, the petitioner s request for refund would be considered afresh. 5. In view of the above, the order dated 11.12.2020 passed by the Adjudicating Authority rejecting the petitioner s application for refund as well as the order dated 25.10.2021 (sent on 01.11.2021) are set aside .....

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