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TMI Blog2021 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Respondents Through: Mr. Satyakam, Adv. O R D E R [VIA VIDEO CONFERENCING] CM No.6710/2021 (for exemption) 1. Allowed, subject to just exceptions and as per extant Rules. 2. The application is disposed of. W.P.(C) 2309/2021 3. The petition impugns the order dated 28th December, 2020 of the respondent Goods and Services Tax (GST) Officer and seeks mandamus for refund of Rs. 4,98,456/- pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner contends that the respondents, by their action have deprived the petitioners of availing of the remedy of appeal and thus the petitioners cannot be relegated to the statutory remedy of appeal. Attention is invited to the FORM GST MOV-01 dated 12th December, 2020 at pages 80 and 81 of the paper book to show that the respondent GST Officer has not even recorded the documents presented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. We are however of the opinion that the said pleas of the petitioners can also be considered by the Additional Commissioner, in the appellate remedy. 8. We, in exercise of jurisdiction under Article 226 of the Constitution of India cannot be drawn into these factual controversies and are not satisfied that the appellant, owing to the aforesaid, is deprived of the remedy of appeal. 9. Be that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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