2021 (5) TMI 419

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....h, 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 in the captioned application is allowed, subject to ....

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....ods 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 be disturbed. In support of his plea, Mr. Singh has relied upon ....