2022 (9) TMI 1333

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....ng 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 petitioner is that it was not accorded the refund of Integrat....

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....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 sought time to place the counter-affidavit filed in the matter, on record of the Court. 3. We are....

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....ral 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. Learned counsel for the petitioner says, that the petitioner would be satisfied, if the respondents are directed to treat t....