JUDGMENT :

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 31.3.2020 for which an acknowledge receipt in RFD-02 was issued by the respondents on 9.4.2020. The refund application of the petitioner was rejected by the proper officer by order dated 29.4.2020 in form GST-RFD-06. Aggrieved with the aforesaid order dated 29.4.2020, the petitioner filed an appeal before the respondent N