2022 (2) TMI 53

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....AK, JJ. Mr. Bharat Raichandani a/w Mr. Rishabh Jain i/by M/s UBR Legal - Advocate for the Petitioner Ms. Neeta Masurkar a/w Ms. Nieyaati Masurkar and Mr. Satyaprakash Sharma - Advocate for the Respondents ORAL JUDGMENT (PER R. D. DHANUKA) :- Rule. Ms. Neeta Masurkar, the learned counsel waives service of notice on behalf of the Respondents. By consent of parties, petition is heard fina....

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.... the Petitioner to those letters/applications for seeking refund of IGST as well as duty draw back till date. 4. Ms. Neeta Masurakar, the learned counsel for the Respondents, on instructions, states that there are certain investigations going on. 5. Mr. Bharat Raichandani, the learned counsel for the Petitioner, tenders copy of the Circular dated 23/01/2020, Press release dated 29/10/2017 an....

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....o consideration the Circular dated 23/01/2020, Press release dated 29/10/2017 and Circular No. 17/17/2017-GST dated 15/11/2017 and principles laid down by the Telangana High Court in case of Bhagyanagar Copper Private Limited V/s The Central Board of Indirect Tax and Customs and 5 Ors. referred to aforesaid. 8. The Respondent No. 3 shall also grant personal hearing to the Petitioner before pass....

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....om the date of passing of such order.   11. If order that would be passed by the Respondent No. 3 goes adverse against the Petitioner, the Petitioner would be at liberty to file appropriate proceedings.   12. It is made clear that this Court has not expressed any views on the merits of the matter. All contentions of both the parties are kept open.   13. Respondent No. 3 sha....