TMI Blog2023 (4) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... x (GST) Act, 2017 - HELD THAT:- The learned Special Counsel for Respondent No. 1 points out that there have been substantial changes in the procedure governing the application for refund by unregistered persons such as the Petitioners. The learned Special Counsel for Respondent No. 1 states that this position was not in existence when the impugned order was passed. If the Petitioners succeed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oaded - Petition disposed off. - NITIN JAMDAR ABHAY AHUJA, JJ. For the Petitioners : Mr. Subit Chakrabarti with Ms. Khushnumah Banerjee i/b. Vidhi Partners. For the Respondent No. 1 : Mr. Vinay Sonpal, Special Counsel with Mr. Himanshu Takke, AGP. For the Respondent Nos. 2 to 5 : Ms. Sangeeta Yadav. For the Respondent No. 6 : Mr. Abhijeet Mangade. P.C.: He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for refund of the GST in respect of such transactions. 4. The Petitioners have filed this Petition without availing the remedy of appeal as, according to the Petitioners, the order is passed in a breach of principles of natural justice. The grounds on which the breach of principles of natural justice are alleged are stated in the memo of Petition. The learned Special Counsel for Respondent N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licy now has been evolved governing the application for refund by unregistered person subsequent to passing of the impugned order rejecting the refund, we are of the opinion that an opportunity needs to be given to the Petitioners for reconsideration of their claim for refund. 6. Needless to state that how the policy would apply to the Petitioners on facts and whether the Petitioners are entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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