This Writ Petition is disposed by directing the respondent to pass appropriate in respect of GST refund claims and the drawback claims.
Section 54 of the CGST Act, 2017 –– Refund ––The respondent counsel submitted that the petitioner was called upon to furnish the documents and the petitioner has furnished the same on 02.08.2021 as far as the refund claim is concerned. The court observed that considering the refund claims and the drawbacks claims are pending for a long period even though the petitioner appears to have complied partially with the requirements called upon as far as the GST refund claim is concerned.
Held that:- The Hon’ble High Court directed the respondent to pass appropriate order in respect of GST refund claims and the drawback claims, within a period of thirty (30) days.
This Writ Petition is disposed by directing the respondent to pass appropriate in respect of GST refund claims and the drawback claims.
Section 54 of the CGST Act, 2017 –– Refund ––The respondent counsel submitted that the petitioner was called upon to furnish the documents and the petitioner has furnished the same on 02.08.2021 as far as the refund claim is concerned. The court observed that considering the refund claims and the drawbacks claims are pending for a long period even though the petitioner appears to have complied partially with the requirements called upon as far as the GST refund claim is concerned.
Held that:- The Hon’ble High Court directed the respondent to pass appropriate order in respect of GST refund claims and the drawback claims, within a period of thirty (30) days.