Section 54 of the CGST Act, 2017—Refund—The petitioner submitted that the respondent passed an order for rejecting the refund. The instant order was telephonically informed to the Chartered Accountant of the petitioner and a copy thereof also forwarded to the petitioner but has been returned unserved. The Petitioner submitted that inspite of repeated orders, the refund has not been granted to him till date. The respondent submitted that he has a counter affidavit to the writ petition ready but could not file the same owing to the lockdown prevalent

Held that:- The Hon’ble High Court held that the respondent is permitted to email the counter affidavit along with annexure to this Court. The petitioner may file a rejoinder to the counter affidavit within two weeks, also through email. List the writ petition for hearing on 10th June, 2020. — Team HR Services Private Ltd. Vs. Union of India & Anr. [2020] 24 TAXLOK.COM 014 (Delhi)