2021 (8) TMI 257

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....ajesh Mahna, Mr. Ruchir Bhatia, Mr. Ramanand Roy, Ms. Archana Wadhwa, Mr. Mayank Kouts, Mr. Shiva Narang  & Mr. Akshay Bhatia, Advs. Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel for R-1 & R-2 with Ms. Suhani Mathur, Adv. JUDGMENT MANMOHAN, J: (Oral) 1. The hearing has been conducted through video conferencing. 2. Present writ petition has been filed seeking direction to t....

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....T and on the enforcement of Goods and Services Tax Act, the Petitioner migrated to the said system of taxation as provided in Section 139 of the Central and Delhi Goods and Services Tax Act, 2017. 4. He emphasises that the exports done by the Petitioner out of India are zero rated and therefore, in terms of Section 16 of the Integrated Goods and Services Tax Act, 2017 [IGST Act], the Petitioner i....

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....at the Petitioner ought to have been allowed 90% of the refund on Provisional basis and the remaining amount within sixty days as per Section 54 sub-section (6) and (7) of the CGST Act. 8. Issue notice. Notice is accepted by Mr.Harpreet Singh, senior standing counsel on behalf of the respondents. He prays for some time to file a counter affidavit. However, keeping in view the limited direction th....