2019 (4) TMI 312

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... UOI. Mr. Harpreet Singh, Senior Standing Counsel for R-3 and R-5.   O R D E R CM APPL. 14192/2019 & CM APPL. 14246/2019 (exemption) 1. Exemption allowed, subject to all just exceptions. CM APPL. 14245/2019 (for modification order dated 11.01.2019) 2. The Court permits the Petitioner to file a refund application manually in terms of Rule 97 A of the CGST Rules. The Petitioner will file ....