Section 16 of the IGST Act, 2017 – Refund of IGST -–- The intra-Court appeal is against the order dated 19th January, 2017. In the said writ petition, the appellant had challenged the order passed by the respondent imposing tax. The court relied the decision of the Hon’ble Supreme Court in the case of Union of India & Ors. vs. Mohit Minerals Pvt. Ltd and observed that in the case on hand, the observation of the Hon’ble Supreme Court in sub-paragraph (v) of paragraph 148(i)(b) would be applicable.

Held that:- The Hon’ble High Court quashed the order.