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2022 (9) TMI 1333
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....Through: Mr Aditya Singla, Sr. Standing Counsel with Ms A. Sahilya Veena, Advocate. O R D E R [Physical Court hearing/ Hybrid hearing (as per request)] 1. This writ petition was, in the first instance, placed before the Court on 06.04.2022, when we had made the following observations: "2. The petitioner is a proprietorship concern. 3. The principal grievance of the petit....
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.... Singla has drawn our attention to the documents appended on pages 43 and 47 of the case file. 4.1 Mr Mittal, however, contends to the contrary. 5. Mr Singla will ascertain, as to what is missing, in terms of the documents that the petitioner has to submit." 2. The matter was, thereafter, taken up on 02.05.2022, when the counsel for the respondents i.e., Mr Aditya Singla sough....
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.... No. 1 to issue No Objection Certificate in terms of the Standard Operating Procedure prescribed by the Central Board of Excise & Customs vide Circular No.131/1/2020-GST dated 23.01.2020 as further modified via fresh CBIC Circular 20/16/07/2020-GST dated 20.05.2020; ii) To issue consequent direction to the Respondent authorities to grant refund of the IGST to the Petitioner." 6. Learne....
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.... (ii) For this purpose, respondent no.3/Commissioner will afford an opportunity of personal hearing to the authorized representative (AR) of the petitioner. (iii) The AR of the petitioner will appear before the respondent no.3/Commissioner on 23.09.2022, at 11:00 AM. (iv) The respondent no.3/Commissioner will, thereafter, pass a speaking order, a copy of which would be fur....