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TMI Blog2020 (9) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr.R.Swarnavel, GA (T) ORDER With the consent of both the parties, the Writ Petitions are taken up today and heard through video conferencing. 2. The petitioner herein had exported Knitwear and Knitted Fabric, which amounts to zero-rated supply and in terms of Section 16(3) of the IGST Act, 2017, had applied for refund of ITC under Section 54 of the CGST Act, 2017. The applications were ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Section 54 (8)(a), the ineligible goods or services are not directly used for making zero-rated supply. Apart from this, there is absolutely no other reasons adduced in the order. 5. It is a settled proposition of law that whenever an application of this nature is made, the statutory authority are bound to consider the claim made and pass a reasoned order. In the present case, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration. The petitioner is at liberty to give fresh objections, atleast within a period of 15 days from the date of receipt of a copy of this order. On receipt of such objections, the respondent herein shall consider all the objections raised by the petitioner and extend due opportunity of personal hearing and thereafter pass appropriate orders, in accordance with law, as expeditiously as possib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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