1. Heard Mr. Hardik Modh, learned advocate appearing for the petitioner and Mr. Dharmesh Devnani, learned AGP on advance copy for respondent State.
2. By way of this petition under Article 226 of the Constitution of India, the petitioner has mainly prayed as under:
“11(a) That this Hon’ble Court be pleased to issue a Writ or Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Order or direction for calling upon the refund application dated 24.12.2019 (Annexure – F), Show Cause Notice dated 11.01.2020 for rejection of the application for refund (Annexure – I) and reply to the Show Cause Notice dated 25.01.2020 (Annexure J) and after going through the same, order the Respondents to sanction refund claim provisionally in terms of Section 54(6) of the CGST Act, 2017/SGST Act, 2017, read with Rule 91(2) of the CGST Rules, 2017;
(b) That this Hon’ble Court be pleased to issue a Writ or Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Order or direction directing the Respondents, their servants, agents or representatives to adjudicate the Show Cause Notice issued in prescribed Form GST-RFD-08 dated 11.01.2020 (Annexure – I) forthwith without any further delay.”
3. Mr. Modh, learned advocate for the petitioner has further submitted that even though repeated requests have been made by the petitioner to decide the show cause notice and additional issue of refund, the authorities have not…….. , was required to be filed.
4. Dharmesh Devnani, learned AGP submitted that because of present situation of Pandemic Covid-19, the respondents could not give any priority to the same.
5. Having heard learned counsels appearing for the parties, without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and after hearing the petitioner, pass necessary orders. Such exercise may be preferably undertaken by the concerned authority as expeditiously as possible latest by 09.10.2020. The authority shall pass an appropriate order in accordance with law, without being any influenced by this order.
6. Petition is disposed of accordingly. No costs. The petitioner shall serve copy of this order by e-mail upon respondent authority.