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APEX LEATHER vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SURYA PRAKASH KESARWANI
JAYANT BANERJI
Pet. Counsel
Rahul Agarwal
Res. Counsel
Amit Mahajan
Bhanu Pratap Singh Kachhawah
Krishna Agarawal

Petitioner / Applicant

APEX LEATHER

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 9, 2022
Order No.

Writ Tax No. - 96 of 2022

Citation

2022(3) TAXREPLY 5490
Original Order
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ORDER

1. On oral request of learned counsel for the petitioner, the GST Council, New Delhi through its Member Secretary is allowed to be impleaded as respondent No.5. 2. Notice on behalf of respondent No.5 has been accepted by the office of learned Additional Solicitor General. 3. Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri B.P. Singh Kachhwah, learned Standing Counsel for the State-respondents. Sri Amit Mahajan, learned Senior Standing Counsel - (Indirect Taxes) for the respondent Nos.2 and 3 and Sri S.P. Singh, learned Additional Solicitor General for the respondent Nos.4 and 5. 4. Briefly stated facts of the present case are that the petitioner filed refund application under Section 54 of the Central Goods and Service Tax Act, 2017/ U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as ‘the Acts, 2017’) in form GST-RFD-01 on 31.03.2020 for which an acknowledge receipt in RFD- 02 was issued by the respondents on 09.04.2020. The ref....

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