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2022 (2) TMI 1329 - HC - GSTReimbursement of taxes due to the petitioner under the goods and service tax - HELD THAT:- Having regard to the nature of anomalies pointed out by the petitioner, this Court is of the opinion that a serious consideration ought to be made by the competent amongst the respondents to the anomalies pointed out by the petitioner. As apparently, there is a patent irregularity, which may require an earnest application of mind on the part of the respondents while considering the representation of the petitioner. This writ petition can be disposed of directing consideration of the representations dated 03.12.2020 and 12.10.2021 submitted by the petitioner to the 1st respondent in a time bound manner. Since the 2nd respondent is the competent authority to consider, the representations shall be forwarded by the 1st respondent to the 2nd respondent within two weeks of the receipt of a copy of this judgment.
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