The Petitioner’s refund applications being GST RFD-01A have not been disposed of till date. This court directed the original Adjudicating Authority to decide the said refund application.
Section 16 of the IGST Act, 2017— Refund – The petitioner sought direction to the Respondent to refund to the petitioner the amount of Rs. 1,35,30,255/-, being unutilized input tax credit for the months of October 2017 to July 2018 along with interest thereon. The counsel for the Petitioner submitted that failure of the Respondents to issue the refund on account of exports made by the Petitioner out of India which are termed as ‘Zero rated supplies’ in GST. The Petitioner has made available all the details for processing of refund to the Respondents and hence, there is no reason or ground for the Respondents to deny the same.
Held that:- The Hon’ble High Court issued Notice and directed the original Adjudicating Authority to decide the said refund applications within a period of six weeks in accordance with law in reference to judgment passed by this Court in Medical bureau vs. Commissioner of Central Goods and Services Tax Delhi North & Ors., being WP(C) 3917/2020 dated 10th November, 2020.
The Petitioner’s refund applications being GST RFD-01A have not been disposed of till date. This court directed the original Adjudicating Authority to decide the said refund application.
Section 16 of the IGST Act, 2017— Refund – The petitioner sought direction to the Respondent to refund to the petitioner the amount of Rs. 1,35,30,255/-, being unutilized input tax credit for the months of October 2017 to July 2018 along with interest thereon. The counsel for the Petitioner submitted that failure of the Respondents to issue the refund on account of exports made by the Petitioner out of India which are termed as ‘Zero rated supplies’ in GST. The Petitioner has made available all the details for processing of refund to the Respondents and hence, there is no reason or ground for the Respondents to deny the same.
Held that:- The Hon’ble High Court issued Notice and directed the original Adjudicating Authority to decide the said refund applications within a period of six weeks in accordance with law in reference to judgment passed by this Court in Medical bureau vs. Commissioner of Central Goods and Services Tax Delhi North & Ors., being WP(C) 3917/2020 dated 10th November, 2020.