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2020 (11) TMI 529

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..... ainst LUT for the months of July and August 2019 - HELD THAT:- The learned counsel for petitioner wishes to withdraw the present writ petition with liberty to also challenge the two letters informing and fixing the date for opportunity of personal hearing. The present writ petition stands disposed of. - W.P. (C) 8844/2020 - - - Dated:- 11-11-2020 - Hon'ble Mr. Justice Manmohan And Hon& .....

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..... ort IGST Act ) as zero rated supply without payment of IGST against LUT for the months of July and August 2019 and the petitioner is entitled for the refund of input tax credit, which had been paid as GST on the said goods at the time of procurement. 4. He further states that the petitioner had removed all the discrepancies/deficiencies with regard to July, 2019 refund pointed out by the Assis .....

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..... time frame. In support of his submission, he relies upon judgment of this Court in Jian International Vs. Commissioner of Delhi Goods and Services Tax, W.P. (C) 4205/2020. 7. Issue notice. 8. Ms. Sonu Bhatnagar, learned counsel accepts notice on behalf of the respondents. 9. Ms. Sonu Bhatnagar has screen shared with us a copy of the letter dated 10th November, 2020 written to her by the A .....

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..... Sandeep K. Singh) Assistant Commissioner Naraina Division 10. She also states that another letter dated 10th November, 2020 has been written by Assistant Commissioner, Naraina Division to the petitioner informing it of an opportunity of personal hearing on 17 th November, 2020 at 12:00 noon under Section 54(11) of the CGST Act, 2017 before the Principal Commissioner of CGST Delhi, .....

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..... Delhi-110066 on 17th November, 2020 at 12:00 Hrs 3. You or your authorized representative(s) are requested to appear before the Pr. Commissioner on the schedule date and time. Yours faithfully, Sd/- (Sandeep K. Singh) Assistant Commissioner Naraina Division 11. Keeping in view the aforesaid facts, learned counsel for petitioner wishes to withdraw the present wri .....

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