THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.31870 of 2025

ORDER:

Learned counsel Ms. Y.Siri Reddy appears for the petitioner.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondents No.1 to 3.

2. The petitioner has approached this Court with the following prayer:

“For all the reasons stated in the accompanying affidavit, the petitioner prays that the Hon’ble Court may be pleased to issue an appropriate writ, order or direction in nature of a writ of mandamus to set aside the impugned Order-In-Appeal No. HYD-GST-RRC-APP1-203-23-24 dt.19.10.2023 passed by the 2^nd respondent rejecting the refund sanctioned to the petitioner and consequentially set aside the impugned Show Cause Notice No.04/2025-26- Adjn-(Supt)-GST dt.15.05.2025 issued along with Form GST DRC-01 dt.16.05.2025 vide Reference No. ZD360525019522J and the consequent Order-in-Original No.01/2025-26Adjn (Supdt)-Gachibowli-II Range dt.28.07.2025 issued along with Form GST DRC-07 dt.05.08.2025 vide Reference No.ZD360825005944 passed by the 1st respondent demanding the recovery of refund of i