It would be appropriate to direct the respondent to process the application made by the petitioner for refund and pass a reasoned order upon hearing the petitioner.
Section 54 of the CGST Act, 2017 – Refund -- The petitioner claimed that he is entitled to refund under the provisions of section 16 of the IGST Act, 2017 but the claim for refund is not being processed by respondent on the ground that the investigation is pending against the petitioner. The counsel for the respondent submitted that the department is justified in not processing the application on the count of a pending investigation to secure the interest of the revenue. The court observed that it would be appropriate if the claim for the refund is processed by the respondents in accordance with law. We find that there is no order or decision on record on the application claiming refund. In this view of the matter, it would be appropriate to
Held that:- The Hon’ble High Court directed the respondent to process the application made by the petitioner for refund and pass a reasoned order upon hearing the petitioner, within a period of eight weeks.
It would be appropriate to direct the respondent to process the application made by the petitioner for refund and pass a reasoned order upon hearing the petitioner.
Section 54 of the CGST Act, 2017 – Refund -- The petitioner claimed that he is entitled to refund under the provisions of section 16 of the IGST Act, 2017 but the claim for refund is not being processed by respondent on the ground that the investigation is pending against the petitioner. The counsel for the respondent submitted that the department is justified in not processing the application on the count of a pending investigation to secure the interest of the revenue. The court observed that it would be appropriate if the claim for the refund is processed by the respondents in accordance with law. We find that there is no order or decision on record on the application claiming refund. In this view of the matter, it would be appropriate to
Held that:- The Hon’ble High Court directed the respondent to process the application made by the petitioner for refund and pass a reasoned order upon hearing the petitioner, within a period of eight weeks.