Section 54 of the CGST Act, 2017— Refund of IGST -- The petitioner prayed to direct the Respondents to release the IGST to the Petitioner for amount of Rs.1,79,10,516/- along with interest; to direct the Respondents to release to the Petitioner the amount of duty drawback of Rs.54,11,609/-; to direct the Respondents to remove alert against the IEC No.0511085249; to remove alert against the GNSTIN bearing No.07AAGPM3292A1ZZ. The petitioner is aggrieved by the inaction on the part of the respondents in not releasing the IGST and amount of duty drawbacks due to them.
Held that:-The Hon’ble High Court directed the respondent to decide the question of release or otherwise of IGST along with interest as well as the release or otherwise of duty drawback due to the petitioner, within a period of three weeks.—N.A. International Vs. Union of India & Ors.  27 TAXLOK.COM 018 (Delhi)