The petitioner seeking a direction to the respondents to release the refund qua the refund applications filed by it in respect of export without payment of tax
Section 16 of the IGST Act, 2017 — Refund -- The petitioner sought a direction to the respondents to release the refund qua the refund applications filed by it in respect of export for the months of July and August, 2019. The petitioner submitted that procured goods had been exported under Section 16 of IGST Act, 2017 as zero rated supply without payment of IGST against LUT for the months of July and August 2019 and he is entitled for the refund of ITC. He had removed all the discrepancies/deficiencies. The respondent submitted that the petitioner has been given an opportunity for personal hearing on 17th November, 2020 at 12:00 Hrs. The petitioner wished to withdraw the present writ petition
Held that:-The Hon’ble High Court accordingly disposed the petition by granting liberty to withdraw.