ORDER :

1. Heard.

2. Challenge to order dated 13.09.2023 passed by the Assistant Commissioner, State Tax, Ward-II, Circle-D, Zone-II, Jaipur, Commercial Tax Department is premised mainly on the ground that the notices issued to the petitioner did not comply with the mandate of law. Challenge to the impugned order is also on the ground of violation of statutory scheme incorporating principles of natural justice.

3. Shorn of unnecessary details, the petitioner, which is engaged in the construction and development business, received advance consideration on account of agreed supply of a flat from the buyer and it discharged its GST liability in GSTR-3B filed from time to time while submitting monthly returns as detailed in para 2 of the writ petition. It is also a fact stated in the petition that before completion of the construction, booking of the flats was cancelled due to a casualty.

4. According to the petitioner, it was entitled to refund of GST paid by it, on account of supply having not been completed due to cancellation of the agreement. An application for refund was submitted on 07.12.2022 claiming refund of GST paid for the months of October, 2020; December, 2020; March, 2021;