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HC issued notice to respondent as to why IGST is not being refunded to the petitioner

Section 16 of the IGST Act, 2017— Refund -- The petitioner submitted that IGST refund for 13 shipping bills has not been remitted, as yet. The respondent counsel submitted that he will revert with instructions as regards the grievance articulated in the petition. The court was informed that the verification of the entities, and persons, who had made supplies to the petitioner, is being carried out. Held that:- The Hon’ble High Court directed that if the verification process is being undertaken, the same will be completed before the next date of hearing to be listed on 20.04.2021.
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