Section 8 of the FEMA and Section 16 of the IGST Act are not related.
Section 16 of the IGST Act, 2017—Refund -- The petitioner challenged the refund rejection order, which he sought under the provisions of Section 16 of the IGST Act, 2017. The respondent counsel submitted that rejection of refund-claim is in order since bank realization certificates were not produced by the petitioner. The court observed that the matter needs further examination.
Held that:- The Hon’ble High Court issued notice to the respondent and listed the matter on 28.05.2021.
Section 8 of the FEMA and Section 16 of the IGST Act are not related.
Section 16 of the IGST Act, 2017—Refund -- The petitioner challenged the refund rejection order, which he sought under the provisions of Section 16 of the IGST Act, 2017. The respondent counsel submitted that rejection of refund-claim is in order since bank realization certificates were not produced by the petitioner. The court observed that the matter needs further examination.
Held that:- The Hon’ble High Court issued notice to the respondent and listed the matter on 28.05.2021.