The petition has been heard by way of video conferencing.

Present writ petition has been filed challenging the order whereby the petitioner’s refund application of IGST for the period October to November 2017 has been rejected.

Learned counsel for the petitioner states that the impugned order has been passed in violation of principles of natural justice as no prior opportunity of hearing was given to the petitioner. He further states that the impugned order is a non-reasoned order, as it does not contain any reasons as to why the petitioner is not entitled for refund.

He also states that subsequently, for the period December, 2017 to March, 2018, involving similar facts and circumstances, refund applications have been allowed vide separate orders dated 18th August, 2020 by the Additional Commissioner, Department of Trade and Taxes (KCS), an officer reporting to the respondent No. 2 herein.

Since refund in similar facts and circumstances has been allowed for the period December, 2017 to March, 2018, this Court sets aside the impugned order and remands the matter to the respondent No.3 for fresh consideration/determination in accordance with law within six weeks. All the rights and contentions of the parties are left open.

With the aforesaid directions, present writ petition and pending application stand disposed of.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.