2021 (4) TMI 1048

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..... 021 1. Allowed, subject to just exceptions. W.P.(C) No.4886/2021 2. The petitioner avers that it is an exporter of garments. It is stated that the supplies made are zero rated in terms of Section 16 of the Integrated Goods and Services Tax Act, 2017. 2.1 Accordingly, the petitioner claims that, in terms of Section 54(7) of the Central Goods and Services Tax Act, 2017, the concerned officer was .....

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