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2019 (9) TMI 874 - HC - GSTDifficulties being faced in entertainment, processing and allowance of the refund claims made under Section 54 of the Central Goods and Services Tax Act, read with Section 16 of the Integrated Goods and Services Tax Act - grievance of the petitioners is also that the statutory mechanism created for entertaining refund claims is not being implemented, and that there are some inherent lacunas in the scheme formulated by the Respondents to process the refund claims. HELD THAT:- The meetings should be held between all stakeholders, wherein representatives of the petitioners, and all the respondents are present so that all the issues raised in the present petition, and such other issues as are faced by the trade and industry, though not forming part of the petition, are taken up in the spirit of resolving the same for the better administration and implementation of the indirect tax regime in the larger interest of the nation. The petitioners are directed to make a bullet point presentation, listing all the issues as are raised in the present petition, and such other issues as may be outstanding. The said representation shall be circulated amongst the respondents, as well as the counsel for the respondents within a week. Within a week of the representation being made, a meeting shall be arranged to be held at the office of the GST Council at Janpath, New Delhi. List on 15.10.2019.
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