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TMI Blog2020 (10) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... pon it and reliance on Jian International (supra) can be placed before the respondents, this Court directs the petitioner to take all its pleas in the replies to the show cause notice, deficiency memo and representation seeking credit of refund in his account. The present writ petition and pending application stand disposed of with the aforesaid directions. Though it is clarified that all the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t writ petition has been filed challenging impugned Deficiency Memo dated 15th July, 2020 issued by respondent no. 4 for the period July 2018 to September 2018 as well as impugned Show Cause Notice dated 15th July, 2020 issued by respondent no. 3 qua refund application for the period October 2018 to December 2018 and impugned Refund Sanction Order dated 3rd September, 2020 issued by respondent no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is a requirement for the petitioner to appear in person when additional clarifications can be furnished electronically. 4. He submits that the impugned Deficiency Memo and Show Cause Notice are ex-facie nullity since reliance for their issuance is placed on the Circular no. 125/44/2019-GST dated 18th November, 2019 issued in exercise of the powers conferred by Section 168 of the Act, as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 7. Issue notice. 8. Mr. Prateek K. Chadha, Advocate accepts notice on behalf of respondent Nos.1, 3 4 and Mr. Amit Bansal, Senior Standing Counsel accepts notice on behalf of respondent no.2. 9. Since in the present case quashing of the Circular dated 18th November, 2019 is not sought but only an interpretation has been placed upon it and reliance on Jian International (supra) can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, present writ petition and pending application stand disposed of with the aforesaid directions. Though it is clarified that all the rights and contentions of parties are left open, yet it is directed that the replies and representations filed by the petitioner shall not be rejected/dismissed on the ground of limitation. 13. The order be uploaded on the website forthwith. Copy of the order be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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