TMI Blog2020 (9) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... tating that, as per Section 54 (8)(a), the ineligible goods or services are not directly used for making zero-rated supply. Apart from this, there is absolutely no other reasons adduced in the order. It is a settled proposition of law that whenever an application of this nature is made, the statutory authority are bound to consider the claim made and pass a reasoned order. In the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Radhika Chandrasekar For the Respondent : Mr.R.Swarnavel, GA (T) ORDER With the consent of both the parties, the Writ Petitions are taken up today and heard through video conferencing. 2. The petitioner herein had exported Knitwear and Knitted Fabric, which amounts to zero-rated supply and in terms of Section 16(3) of the IGST Act, 2017, had applied for refund of ITC under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic manner, rejected some of the proposals by stating that, as per Section 54 (8)(a), the ineligible goods or services are not directly used for making zero-rated supply. Apart from this, there is absolutely no other reasons adduced in the order. 5. It is a settled proposition of law that whenever an application of this nature is made, the statutory authority are bound to consider the claim mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the matter is remanded back to the respondent for fresh consideration. The petitioner is at liberty to give fresh objections, atleast within a period of 15 days from the date of receipt of a copy of this order. On receipt of such objections, the respondent herein shall consider all the objections raised by the petitioner and extend due opportunity of personal hearing and thereafter pass appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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