Adboulevard Media Private Limited Vs Additional Commissioner (Allahabad High Court)
Date: November 24, 2025
Subject Matter
GST Appellate Authority's Refund Rejection Order Deemed Perverse for Non-Application of Mind
Summary
The Allahabad High Court found the appellate authority's order rejecting a GST refund application to be perverse due to non-application of mind, the inclusion of irrelevant information, and the failure to consider a relevant circular. The Court expre…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Learned counsel for the petitioner is permitted to implead Commissioner of State GST and Secretary of Finance, Government of U.P. as respondent nos. 3 & 4, respectively, to the writ petition during the course of the day. Notice need not be issued to the said respondents as learned CSC has accepted notice on their behalf. Heard learned cou…