The legal issue in regard to eligibility to get refund of IGST has admittedly been decided in favour of the petitioner.
Section 16 of the IGST Act, 2017 – Refund – The petitioner prayed for directions to the respondent to release the pending refund of IGST. The petitioner has filed a representation as early as on 17.02.2020, seeking the same relief, for which there has been no response. The court observed that the petitioner have produced the above documents under cover of its communication dated 24.07.2018. In any event, this is a question of fact that would have to be verified by the Assessing Authority.
Held that:- The Hon’ble High Court directed that the factual aspect of production of documents in terms of Rule 96 to be looked into by Assessing Authority and orders passed prior to the next date of hearing on representation of the petitioner. List on 15.07.2021.