Refund — Section 54 of the CGST Act, 2017— The petitioner sought directions to the respondents to grant a refund of IGST/ITC in compliance with the directions of this Court. The petitioner submitted that vide order dated 14th November, 2019, this Court had directed the respondents to examine the claim of the petitioner and release the refund amount within four weeks. He submitted that despite lapse of nine months, nothing has been heard from the respondents.
Held that:-The Hon’ble High Court issued notice returnable for 23rd September, 2020.—Nagina International Vs. Union of India & Ors.  28 TAXLOK.COM 015 (Delhi)