ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned advocate Mr.Anand Nainawati for the petitioner and learned advocate Mr.P.Y.Divyeshvar for the respondent.

2. Rule returnable forthwith. Learned advocate Mr.Divyeshwar waives service of notice of rule for the respondent.

3. By this petition, under Article 227 of the Constitution of India , the petitioner has challenged Order in Appeal No.AHM-CGST-001-APP- ADC-008 to 012/21-22 dated 30.07.2021 passed by the Additional Commissioner (Appeals), CGST Appeal Commissionerate Ahmedabad (herienafter referred to as “the Appellate Authority”) upholding the rejection of the refund claim by the respondent no.2.

4. Brief facts of the case are as under:-

4.1 The petitioner is an undertaking of Government of Gujarat incorporated on 01.11.1988 under the provisions of the Companies Act, 1956 having the main objective to undertake construction of residential, non-residential all types of buildings for Gujarat Police, Jails, Home Guards etc. and to formulate various housing scheme for serving and retired employees in the Police Department of the Government of Gujarat. For carrying out the above objectives, the petitioner is engaging