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2022 (8) TMI 395 - HC - GSTRefund claim - Section 73(5) of the Delhi Goods and Services Tax Act, 2017 - HELD THAT:- The writ petition is disposed of with following directions: (i) The petitioner’s authorized representative and/or advocate will present themselves before the concerned officer on 25.07.2022, at 11.30 AM. (ii) The concerned officer will grant personal hearing to authorized representative and/or advocate of the petitioner. (iii) The authorized representative/advocate of the petitioner will also be entitled to file written submissions, in support of its case. (iv) After hearing the authorized representative and/or advocate of the petitioner, the concerned officer will pass a speaking order. (v) The petitioner will be furnished a copy of the speaking order. List the matter on 16.08.2022 for compliance.
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