Section 54 of the CGST Act, 2017 – Refund –-–- The appellant the order dated February 9, 2022, whereby, the learned Judge held that there was no material irregularity in the order of refund. The court observed that the appellant is not at all fault in not receiving the document dated August 25, 2021. It is not a case that the appellant/writ petitioner was in possession of certain documents which the appellant/writ petitioner did not place before the revisional authority. Rather, it is a case where the appellant/writ petitioner received a document subsequent to the order of the revisional authority. Tax authorities are to adjudicate upon the tax liability in accordance with law. Another opportunity should be granted to the appellant to place the document dated August 25, 2021 before the revisional authority.

Held that:- The Hon’ble High Court granted liberty to the appellant to approach the revisional authority within fortnight from date with regard to the order of assessment dated May 3, 2021. If so approached, the revisional authority is requested to reconsider its order passed on refund.