Section 16 of the IGST Act, 2017--- Refund —- The petitioner sought stay of the operation of the order dated 19.04.2022, passed by the Appellate Authority. The SCN dated 20.07.2021 and the Order-in-Original dated 30.07.2021, rejected the plea for refund of IGST, on the ground that the petitioner did not fulfill the condition contained in Clause (v) of Section 2(6) of the IGST Act.
Held that:- The Hon’ble Court issued notice and listed the matter on 26.09.2022.