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2022 (7) TMI 756 - DELHI HIGH COURTRefund of Central tax and state tax - proper jurisdiction to process the refund claim - proper officer or RAC - Section 54(5) and (6) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The non-application of mind is sought to be demonstrated by Mr Jain by adverting to the contents of the said notice. The notice sought to give the petitioner ten days to file a reply, even while its authorized representative was directed to appear before the concerned officer within three days i.e., 25.05.2018. Mr Jain says that Rule 92(3) of the Central Goods and Services Rules, 2017, required the respondents to grant 15 days to the petitioner for filing the reply - Since Mr Satyakam is in difficulty today, list the matter on 14.07.2022, at the end of the Board.
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