ORDER

1. The petitioner has filed the present petition, inter alia, praying as under:

“a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the Respondent to refund a sum of Rs.70,47,234/-(Rs.35,23,617/- under CGST Act + Rs.35,23,617/- under SGST act) alongwith interest, to the Petitioner.

b) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the Respondent to set up the GST Appellate Tribunal as early as possible.”

2. The petitioner’s application for refund was rejected as a typographical error had crept in the return regarding the declared turnover. The petitioner’s turnover for the month of April 2019 was ₹1,01,81,097/-. Inadvertently, the petitioner had reported the same as ₹10,18,10,097/-. However, the quantum of tax and other details were correctly reflected. It appears that the petitioner’s request for processing of refund has been rejected as the return was not rectified.

3. By an order dated 22.02.2023, this Court had expressed its prima facie view that the impugned orders are liable to be set aside and the matter may be remanded to the Adjudicating Authority for processing the petitioner’s application for refund after ascertaining the relevant facts.

4. Ms. Narain, learned counsel appearing for the respondents, states that she has received instructions that the petitioner has provided documents for rectification of the error that had crept in its return and if the matter is remanded to the Adjudicating Authority, the petitioner’s request for refund would be considered afresh.

5. In view of the above, the order dated 11.12.2020 passed by the Adjudicating Authority rejecting the petitioner’s application for refund as well as the order dated 25.10.2021 (sent on 01.11.2021) are set aside.

6. The petitioner’s application for refund is restored before the Adjudicating Authority to be decided afresh.

7. The Adjudicating Authority is requested to process the petitioner’s application as expeditiously as possible, preferably within a period of four weeks from today.

8. The petition is disposed of in the aforesaid terms.