WRIT TAX No. 2678 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:93294-DB Chief Justice's Court Case :- WRIT TAX No. - 2678 of 2025 Petitioner :- Alitech India LLP Firm Respondent :- Union of India and 2 others Counsel for Petitioner :- Anand Kumar Pandey Counsel for Respondent :- A.S.G.I., Manoj Kumar Kushwaha (S.C.), Parv Agarwal, Krishna Ji Shukla Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner seeking a direction to respondent no.3 to process and finalize the refund application submitted by the petitioner firm for the month of November dated 4.1.2019 (AA091117002159F) which was revised on 30.11.2020 vide ARN-AA091120137203V, December dated 11.1.2019 (ARN- AA091217015643B) and February dated 11.1.2019 (ARN- AB090218165498M) since the petitioner has filed refund application in terms of Section 54 of CGST Act read with Section 16 of IGST Act, pending before respondent no.3. 2. Submissions have been made that the applications made by the petitioner are pending before respondent no.3, wherein the petitioner has rectified the defects pointed out and in one case even the application has not been acknowledged. The matter is pending consideration for