JUDGMENT :

T.S. Sivagnanam, J.

In Re: I.A. No. CAN 2 of 2023

1. We have heard the learned advocates for the parties.

2. There is delay of 149 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period of limitation.

3. I.A. No. CAN 2 of 2023 is allowed and the delay in filing the appeal is condoned.

In Re: M.A.T. 1891 of 2023

4. This intra-Court appeal by the writ petitioner is directed against the order dated 28th March, 2023 in W.P.A. 5664 of 2023. In the said writ petition, the appellant had challenged the order dated 25th July, 2022, by which the application filed by the appellant for refund of excess tax paid was rejected. The learned Single Bench had dismissed the writ petition on the ground that the claim for refund was rejected on certain other grounds and if the appellant is aggrieved, he has to avail the alternate remedy available under the CGST Act. Aggrieved by such order, the appellant has filed the present appeal.

5. As could be seen from the show-cause notice dated 7th June, 2022 in GST – RFD-08, the appellant was directed to show-cause as