2021 (5) TMI 419

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.... Respondents Through: Mr. Devesh Singh, Advocate. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. No. 16048/2021 1. Allowed, subject to just exceptions. CM APPL. No. 16049/2021 2. This is an application filed on behalf of the petitioner seeking exemption from filing attested affidavits along with the writ petition. 3. The prayer made i....

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.... pivoted on the provisions of Section 16 of the Integrated Goods and Service Tax Act, 2017 (in short 'IGST Act'). 5.3. Mr. Devesh Singh, who appears on advance notice on behalf of the respondents/revenue, says that the rejection of the petitioner's refund-claim is in order. 5.4. According to Mr. Singh, since bank realisation certificates were not produced, the order of rejection ought not to....

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....d within two weeks. Rejoinder thereto, if any, will be filed before the next date of hearing. 10. Mr. Rajesh Mahna, who appears on behalf of the petitioner, is given liberty to place the correspondence and other relevant material on record, which would show that reasonable steps have been taken by the petitioner to realise the export proceeds. If any such material is sought to be placed on reco....