9911796707
TMI Blog2024 (9) TMI 1634X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017 (DGST Act) - prayer for directions be issued for grant of provisional refund in terms of Section 54 (6) of the CGST/DGST. The respondents states on instructions that the petitioner s applications are lodged. They will be processed within a period of one month from date and appropriate orders would be passed. HELD THAT:- The respondents are bound down to the said stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents to process the refund applications filed by the petitioner under Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter CGST Act)/ Delhi Goods and Services Tax Act, 2017 (hereafter DGST Act) on 15.01.2024, 10.02.2024 15.02.2024. The petitioner also prays that the directions be issued for grant of provisional refund in terms of Section 54 (6) of the CGST/DGST. 4. It is the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bound down to the said statement. 9. Needless to state that if the respondents propose to reject these applications filed by the petitioner, the respondents shall indicate the reasons for doing so and pass an order after affording the petitioner an opportunity to be heard. 10. No further orders are required to be passed in the present petition and the same is accordingly disposed of. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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