C.P. Ravindranath Menon Vs UOI
Date: February 14, 2022
Subject Matter
Circular 125/44/2019 shall be applicable only to applications filed electronically. No applicability for refund filed manually.
Summary
The application for refund is rejected only on the ground that the said refund claim application is not filed electronically and in accordance with Circular No. 125/44/2019-GST dated 18th November 2019. A Division Bench of this Court in the case of L…
1. Rule. Mr.Walve, learned counsel for Respondent Nos.1 to 4 waives service. Mr.Mangade, learned counsel for Respondent No.5 waives service. 2. By consent of learned counsel for the Parties, the Petition is heard finally. 3. By this Petition filed under Article 226 of the Constitution of India, the Petitioner has impugned the Order dated 18th February 2021 passed by the Respondent No.3, rejecting…