Pending IGST refund has been scrolled out to the petitioner
Section 16 of the IGST Act, 2017 — Refund — On 22nd September, 2020, this Court had directed to do the needful within ten days. If the issue is not resolved within the stipulated time, the Directorate General of Systems and Data Management is directed to be personally present on the next date of hearing by way of online video link. The respondent placed on record a letter dated 29th September,2020 that pending IGST refund of Rs.7,61,176/- has been scrolled out to the petitioner vide Scroll No.26339/2020 dated 29th September, 2020. The petitioner admitted that she has received pending IGST refund.
Held that:-The Hon’ble High Court accordingly disposed the writ petition.