In terms of Section 54(7) of the CGST Act, the concerned officer was required to dispose of, the request for refund, within 60 days. Notice issued to respondent in this regard.
Section 54 of the CGST Act, 2017—Refund -- The petitioner submitted that it is an exporter of garments and made zero rated supplies in terms of Section 16 of the IGST Act, 2017. The petitioner claimed refund in terms of Section 54(7), the concerned officer was required to dispose of, the request for refund, within 60 days. But it had been not done so.
Held that:- The Hon’ble High Court List the matter on 03.05.2021.
In terms of Section 54(7) of the CGST Act, the concerned officer was required to dispose of, the request for refund, within 60 days. Notice issued to respondent in this regard.
Section 54 of the CGST Act, 2017—Refund -- The petitioner submitted that it is an exporter of garments and made zero rated supplies in terms of Section 16 of the IGST Act, 2017. The petitioner claimed refund in terms of Section 54(7), the concerned officer was required to dispose of, the request for refund, within 60 days. But it had been not done so.
Held that:- The Hon’ble High Court List the matter on 03.05.2021.