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TMI Blog2024 (5) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... LI MEHTA AGP ON ADVANCE COPY SERVED TO ASST. GOVERNMENT PLEADER/PP FOR THE RESPONDENT(S) NO. 1 DS AFF.NOT FILED (N) FOR THE RESPONDENT(S) NO. 1 NOTICE SERVED FOR THE RESPONDENT(S) NO. 2 ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. This petition is filed under Articles 226 and 227 of the Constitution of India. The short controversy raised in this petition is that the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t impugned order of rejection of refund is passed without assigning any reason also. In such circumstances, the impugned order dated 01.12.2023 passed in Form-GST-RFD-06 under Rule 92(1), 92(3), 92(4), 92(5), 92(7), 92(5), 92(6) read with Sections 73 and 74 of the Gujarat Goods and Service Tax Act, 2017 ('GST Act', for short) is hereby quashed and set aside and the matter is remanded back to the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of subrule( 1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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