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TMI Blog2020 (9) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and after hearing the petitioner, pass necessary orders. Such exercise may be preferably undertaken by the concerned authority as expeditiously as possible latest by 09.10.2020. The authority shall pass an appropriate order in accordance with law, without being any influenced by this order. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure F) , Show Cause Notice dated 11.01.2020 for rejection of the application for refund (Annexure I) and reply to the Show Cause Notice dated 25.01.2020 (Annexure J) and after going through the same, order the Respondents to sanction refund claim provisionally in terms of Section 54(6) of the CGST Act, 2017/SGST Act, 2017, read with Rule 91(2) of the CGST Rules, 2017; (b)That this H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsels appearing for the parties, without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and after hearing the petitioner, pass necessary orders. Such exercise may be preferably ..... X X X X Extracts X X X X X X X X Extracts X X X X
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