2019 (10) TMI 357

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tawala i/b. Mr. Taraq Sayed, advocate for the petitioners. Mr. J. B. Mishra, advocate for respondent Nos. 1 and 2. Mrs. Aruna S. Pai, APP for the State. P.C. : 1. Heard Dr. Kantawala, learned counsel for the petitioners and Mr. Mishra, learned counsel for respondent Nos. 1 and 2. 2. By these petitions filed under Article 226 and 227 of the Constitution of India, the petitioners are seeking di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 2017. ii) There are no reasons in support of the said orders. iii) Because of the said orders, the refund from the Custom Department cannot be credited in the petitioners bank accounts. iv) No post-decisional hearing was given to the petitioners. 4. Mr. Mishra, learned counsel for respondent Nos.1 and 2 submitted that orders under Section 83 of the CGST Act, 2017, only direct that no deb....