2020 (7) TMI 613 - DELHI HIGH COURT - GST

Head Note / Extract:
Maintainability of petition - appealable order - Refund of ITC accumulated during export - CBIC’s Circular No. 135/05.2020 dated 31st March, 2020 - HELD THAT:- Since, the order dated 22nd July, 2020 is an appealable order, the present writ petition and all pending applications are disposed of with liberty to the petitioner to file appropriate proceedings in accordance with law. All the rights and contentions of the parties are left open. The next date of hearing i.e. 11th August, 2020 stands cancelled.