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2019 (9) TMI 1041

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..... t officer of the Respondent directed to grant personal hearing to the Petitioner for consideration of the Petitioner s claim. - The competent authority shall pass a reasoned order on the refund application of the Petitioner within two weeks positively, failing which Respondent No. 5 shall personally remain present in the Court. Ms. Suhani Mathur, Advocate appearing on behalf of Mr. Harpreet Sin .....

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..... h Singh, learned Standing Counsel has appeared along with Ms. Anju Mangla, the Assistant Commissioner. He has also produced the original records which show that the claim of the Petitioner was rejected on the record on 22.07.2019. Mr. Ramesh Singh states that the screenshot of the GST portal annexed with the petition does not properly reflect the position and status refund sanctioned reflected o .....

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..... petent officer of the Respondent to grant personal hearing to the Petitioner for consideration of the Petitioner s claim. For that purpose, a notice of hearing shall be issued to the Petitioner indicating the deficiencies/objections, if any. The competent authority shall pass a reasoned order on the refund application of the Petitioner within two weeks positively, failing which Respondent No. 5 sh .....

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..... is no explanation as to why Respondent No. 4 is not present in Court. 6. Ms. Suhani Mathur, Advocate appearing on behalf of Mr. Harpreet Singh, Counsel for Respondent No. 4 assures that on the next date, Respondent No. 4 shall remain present in Court. 7. We have made it clear that in case of his/her non-appearance, we would have no option but to issue warrants for hi .....

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