TMI Blog2022 (1) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned Order indicates that the Respondent No.3 has rejected the application for refund without recording any reasons, though the same is mandatory under Rule 92(3) of the Central Goods and Services Tax Rules, 2017. The Order passed by the Respondent No.3 is in breach of the said provisions and deserves to be granted and set aside. Impugned Order passed by the Respondent No.3 is quashed and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. By this Petition filed under Article 226 of the Constitution of India, the Petitioner has impugned the Order dated 15th June 2020 passed by the Respondent No.3 thereby rejecting the application for refund made by the Petitioner. 4. The Petitioner has challenged the said impugned Order mainly on the ground that the Respondent No.3 was bound to record reasons in the Order while rejecting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly pass the following Order :- (a) Impugned Order dated 15th June 2020 passed by the Respondent No.3 is quashed and set-aside. (b) Application for refund made by the Petitioner for the period July 2017 to March 2018 for the sum of ₹ 4,33,03,066/- is restored to file before the Respondent No.3. (c) The Petitioner is directed to remain present before the Respondent No.3 for personal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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