HIGH COURT OF JUDICATURE FOR RAJASTHAN AT

JODHPUR

D.B. Civil Writ Petition No. 5460/2020

M/s. Chandni Crafts, Through Its Proprietor Ghanshyam Agarwal,

Aged 51 Years S/o Bhanwarlal Agarwal, C-11/b, Marudhara

Industrial Area, 1st Phase, Basni, Jodhpur (Raj.)

----Petitioner

Versus

1.

Union Of India, Through Its Revenue Secretary,

Department Of Revenue, Ministry Of Finance, 128-A North

Block, New Delhi.

2.

The Assistant Commissioner, Central Goods And Service

Tax, Division-A, Jodhpur.

----Respondents

For Petitioner(s)

:

Mr. Anjay Kothari

Mr. Mukesh Gurjar

Mr. Amit Sharma

For Respondent(s)

:

Mr. Kuldeep Vaishnav.

HON'BLE MR. JUSTICE ARUN BHANSALI

HON'BLE MR. JUSTICE ASHOK KUMAR JAIN

Order

17/01/2023

This writ petition has been filed by the petitioner aggrieved

against the orders dated 29.10.2018 (Annex.2) passed by the

Assistant Commissioner, Central Goods & Service Tax, Division-A,

Jodhpur and order dated 15.01.2020 (Annex.3) passed by the

Commissioner of Central Excise (Appeals) rejecting the appeal

filed by the petitioner.

It is, inter-alia, indicated in the petition that the petitioner

claimed refund of accumulated input tax credit on