2023 (5) TMI 320

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rakesh Kumar, Adv. For the Respondents Through: Mr. Rajeev Aggarwal, ASC. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 09.11.2022 / 21.11.2022, whereby the petitioner's appeal against an order dated 07.03.2022, passed by the Proper Officer, was rejected. 4. By the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be processed. However, that does not preclude the concerned officer from calling upon the applicant to furnish any other relevant documents that he considers necessary for processing the application for refund. 8. In the aforesaid circumstances, we are unable to accept that the petitioner was not required to submit the documents as sought for by the Proper Officer. 9. Considering that the peti....