JUDGMENT

M.G. Sewlikar, J. - Rule. Rule made returnable forthwith. With the consent of parties taken up for final hearing at the stage of admission.

2. This writ petition is preferred against the order of the learned Additional Commissioner dated 19th February 2021 and against the order dated 23rd February 2021 passed by the learned Additional Commissioner whereby the claims of the GST preferred by the petitioner have been rejected.

3. Facts leading to this application can be stated in short as under:-

The petitioner is a Company incorporated under the Company's Act, 2013. The petitioner is engaged in providing production services to 'A Suitable Company Ltd ' located in London United Kingdom (U.K.) (ASCL for short). For the purpose for providing the said services, the petitioner has entered into an agreement dated 12th September, 2019 with ASCL effective from 28th March, 2018. It is further alleged that Clause 4.10 of the agreement provides that if any refund of tax component is received by the petitioner, such amount shall be reduced from the production expenses i.e. while computing the consideration towards production services, the said amount of tax component received as refund will