JUDGMENT :

R.D. Dhanuka, J.

1. Rule. Mr.Walve, learned counsel for Respondent Nos.1 to 4 waives service. Mr.Mangade, learned counsel for Respondent No.5 waives service.

2. By consent of learned counsel for the Parties, the Petition is heard finally.

3. By this Petition filed under Article 226 of the Constitution of India, the Petitioner has impugned the Order dated 18th February 2021 passed by the Respondent No.3, rejecting the application filed by the Petitioner on the ground that the refund claim application was not filed electronically, which was mandatory with effect from 26th September 2019 and onwards in accordance with Circular No. 125/44/2019-GST dated 18th November 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing.

4. The Petitioner had entered into an Agreement for Sale on 10th May 2018 with Respondent No.5, which was duly registered. The Respondent No.5 paid GST as per Tax Invoice in the sum of Rs.18,26,412/-. It is the case of the Respondent No.5 that, since the loan was not sanctioned in favour of the Petitioner by the bank, said Agreement for Sale has been terminated. However, th