9911796707
TMI Blog2022 (2) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Goods and Services Tax Act, 2017 read with Central Goods and Services Rules, 2017 - HELD THAT:- It is not in dispute that the applications filed by the Petitioner for seeking refund from IGST is pending which was made vide letters dated 03/12/2021, 08/12/2021 and 16/12/2021. The Petitioner had also applied for duty drawback by those letters. There is no response received by the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... tters. There is no response received by the Petitioner to those letters/applications for seeking refund of IGST as well as duty draw back till date. 4. Ms. Neeta Masurakar, the learned counsel for the Respondents, on instructions, states that there are certain investigations going on. 5. Mr. Bharat Raichandani, the learned counsel for the Petitioner, tenders copy of the Circular dated 23/01/2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner shall take into consideration the Circular dated 23/01/2020, Press release dated 29/10/2017 and Circular No. 17/17/2017-GST dated 15/11/2017 and principles laid down by the Telangana High Court in case of Bhagyanagar Copper Private Limited V/s The Central Board of Indirect Tax and Customs and 5 Ors. referred to aforesaid. 8. The Respondent No. 3 shall also grant personal hearing to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within one week from the date of passing of such order. 11. If order that would be passed by the Respondent No. 3 goes adverse against the Petitioner, the Petitioner would be at liberty to file appropriate proceedings. 12. It is made clear that this Court has not expressed any views on the merits of the matter. All contentions of both the parties are kept open. 13. Respondent No. 3 shall gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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