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    <title>2020 (1) TMI 1090 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta directed the petitioner to make a representation before the Assistant Commissioner(Preventive), Dinhata, within ten days for the refund of IGST levy for exports to Bhutan under section 54 of the CGST Act. The authority was instructed to provide a hearing and issue a reasoned order within four weeks, communicating the decision within one week. The court refrained from delving into the case&#039;s merits and disposed of the writ petition with specified directions, emphasizing compliance with formalities for receiving a certified copy of the order.</description>
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