2020 (9) TMI 779

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....ad Ahuja, Advocates.   Respondents Through: Mr. Farman Ali, Advocate for R-1. Mr. Anuj Aggarwal, ASC for GNCTD with Mr. Ankit Monga and Mr. Shikhar Sheel, Advocates for for R-2 & 3. Ms. Sonu Bhatnagar, Advocate for R-4. O R D E R 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 of video conferencin....

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....er the Central Goods and Services Tax Act, 2017. Learned counsel for petitioner submits that the refund procedure in Rule 90(3) of the CGST Rules is arbitrary, illegal and ultra vires for the reason that issuance of a deficiency memo effectively results in rejection of the refund application without giving any opportunity of hearing to the applicant. He further submits that a refund applicat....