2020 (10) TMI 110

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.... Mr. Arbind Aggarwal, Mr. Prashant and Mr. Akshay Kumar, Advocates. Respondents Through: Mr. Prateek K. Chadha, Advocate for respondent Nos.1, 3 & 4. Mr. Amit Bansal, Senior Standing Counsel with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advocates for respondent No.2. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ peti....

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....he respondents, they are asking for them to be furnished once again. He contends that a notice can be issued where the proper officer is satisfied for the reasons to be recorded in writing that the whole or any part of refund is not admissible. However, he states that in the present case no precise reason of satisfaction for inadmissibility of refund is recorded and it is unclear why there is a re....

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....n, he relies upon the judgment of this Court in Jian International Vs. Commissioner of Delhi Goods and Services Tax, W.P. (C) 4205/2020. 6. He contends that as per clause (b) of Section 54(8) of CGST Act, 2017 where a refund is claimed on account of inverted duty structure, the refundable amount instead of being credited to the consumer welfare fund has to be paid to the applicant. 7. Issue ....

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....ing to the authorized representative of the petitioner by way of a reasoned order in accordance with law. He further states that the petitioner need not appear personally before the respondent. 11. The statement made by learned counsel for respondent nos. 1, 3 and 4 is accepted by this Court and the said respondents are held bound the same. 12. Recording the aforesaid statement, present writ....