ORDER

1. The petitioner has filed the present petition, inter alia, impugning a common Order-in-Appeal dated 05.01.2021, whereby the appeals (nine in number) filed against an Order-in-Original rejecting its applications for refund were rejected.

2. The applications filed by the petitioner for refund were rejected, principally, on the ground that the period covered under the refund applications did not match with the tax period for which GSTR-1 were filed. The petitioner had filed GSTR-1 on a quarterly basis but the refunds were applied on a monthly basis.

3. Ms Narain, learned counsel appearing for the respondents, states that she has received a signed copy of the affidavit affirmed in compliance of the order dated 15.02.2023, however, she has been unable to file the same with the Registry of this Court. She has handed over a copy of the same.

4. Paragraph 5 of the said affidavit reads as under:

“5. However, as the Hon’ble Court has directed to provide a method for calculation of refund, it is to submit that in order to arrive at the monthly turnover of inverted rated supplies and adjusted total turnover, the petitioner may be required to provide duly selfattested copies of supply invoices to arrive at the figure of total such supplies made on monthly basis. The total turnover reflecting in such supplies should match with the turnover of outward supplies shown in the quarterly returns. In such case, monthly refund application could be processed further by the department. This observation may be taken only for the present case as per Honorable High Court’s directions in the matter.”

5. Ms Narain submits that the respondents are ready and willing to process the petitioner’s claim(s) for refund, subject to certain information from the petitioner.

6. Ms Jain, learned counsel appearing for the petitioner, states that although the requisite information has already been provided, the petitioner would have no objection in filing the aforesaid information as required by the respondents. She submits that the same would be done within a period of one week from today.

7. In view of the above, the impugned Order-in-Original and the impugned Order-in-Appeal are set aside.

8. The respondents are requested to consider the petitioner’s claim for refund as per law, as expeditiously as possible and preferably within a period of four weeks from today.

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