2020 (7) TMI 287

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....t Gupta, Advocates   Respondents Through: Mr. Harpreet Singh, Sr. Standing Counsel for respondents.   O R D E R The petition has been heard by way of video conferencing. On 19th June, 2020, this Court had passed the following order:- "The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way o....

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....its that withholding of refund due to the petitioner is violative of Section 16 of IGST Act as well as Sections 54 and 56 of the Central Goods and Services Tax, Act, 2017. Issue notice. Mr. Harpreet Singh, learned senior standing counsel for respondents accepts notice. He prays for and is permitted to obtain instructions within ten days. List on 03rd July, 2020. ....

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....ice alleged to have been exported by it. The portion of the counter affidavit relied upon by him is reproduced hereinbelow:- "5. ....As per the agreement entered into between the petitioner and its overseas client, the services to be provided were Business Processing services whereas as per the letter dated 19.7.2018 filed by the petitioner with the office of the respondent, the services ....

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....eal) has also remained silent on this aspect of the matter while allowing the appeal of the petitioner and therefore, the same is flawed. 7. That, in view of the above-mentioned facts and circumstances, it is most respectfully prayed, the respondents may be given some time to take recourse to an appropriate legal action against the appellate authority's order and till then, the refund amo....