Section 54 of the CGST Act, 2017— Refund of IGST -- The petitioner prayed to direct the Respondents to release the IGST to the Petitioner for amount of Rs.43,36,111/- along with interest; to direct the Respondents to release the duty drawback amounting to Rs.19,94,236/- to the Petitioner. The petitioner is aggrieved by the inaction on the part of the respondents in not releasing the IGST and amount of duty drawbacks due to them.
Held that:-The Hon’ble High Court directed the respondent to decide the question of release or otherwise of IGST along with interest as well as the release or otherwise of duty drawback due to the petitioner, within a period of three weeks.—Aar Impex Vs. Union of India & Ors. [2020] 27 TAXLOK.COM 019 (Delhi)