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2019 (11) TMI 891 - HC - GSTRefund of IGST/ITC - case of petitioner is that refund of IGST has to be processed by the Jurisdictional Officer of Customs in respect of exports undertaken by the exporters - Rules 96 and 96A of the CGST Rules - HELD THAT:- The Respondents are directed to examine the said claim of the Petitioner and if the same or any part whereof is found to be payable, to release the refund amount within four weeks positively. However, in case the Respondents decided to contest this petition, they should file their counter affidavit within six weeks to which rejoinder may be filed before the next date. List on 04.05.2020.
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