TMI Blog2023 (11) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the contentions as urged by the petitioner in its reply filed to the show cause notice are addressed in passing the impugned order - HELD THAT:- Attention is drawn to paragraph 5 of the impugned order, contents of which according to Mr. Raichandani, can hardly be called to be any reasons to reject, any of the contentions as urged by the petitioner, as also without considering the documents w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Bharat Raichandani with Mr. Mayur Jain i/b. UBR Legal Advocates. For the Respondent : Mr. M. P. Sharma with Ms. Mamta Omle. P.C.: 1. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:- a. To issue Writ of Certiorari or any other appropriate Writ, Order or Direction quashing the Refund Rejection Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 2. The basic issue raised for our consideration is as to whether the Assistant Commissioner of CGST Division VI, Mumbai Central Commissionerate is correct in law, in passing the impugned order dated 03 February, 2023 rejecting the refund application as filed by the petitioner. 3. We note that the show cause notice was issued on 18 January, 2023 calling upon the petitioner to show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order, contents of which according to Mr. Raichandani, can hardly be called to be any reasons to reject, any of the contentions as urged by the petitioner, as also without considering the documents which were placed on record of the Assistant Commissioner. 5. Learned counsel for the revenue, considering the contentions as urged on behalf of the petitioner, fairly accepting that the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents are directed to issue a fresh show cause notice to the petitioner within a period of two weeks from today. iii. Reply to the show cause notice be placed on record of the Designated Officer within two weeks thereafter. iv. An appropriate date to hear the petitioner on the show cause notice be communicated to the petitioner, and the petitioner be heard on all materials/documents. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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