2020 (3) TMI 133

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..... ndra B. Hanjer, Advocate)   Respondents (By Sri. Jeevan J. Neeralgi, Advocate for Sri C. Shashikantha, Advocate for R-1 to R-3)   ORDER The short grievance of the petitioner/assessee is against the unilateral appropriation of a part of refundable amount in terms of the impugned FORM-GST-RFD-06 dated 13.06.2018 a copy whereof is at Annexure-A, to the arguable dues of other Assessment Y .....

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..... also force in the contention of the counsel for the Assessee that the respondents being statutory authorities, need to practice fairness while dealing with a citizen and that, the unilateral recovery by way of appropriation falls short of fairness standards which the respondents are expected to maintain; and, c) the contention of the learned counsel for the Revenue that the Act vests the power .....

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