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2021 (2) TMI 697 - HC - GSTSeeking directions holding the proceedings initiated by Respondent No.1 of provisional attachment of bank account as bad and without authority of law - immediate sanction of refund of IGST paid - Zero Rated Supplies - seeking direction to conclude the proceedings within a specified time and submission of report to respondent - attachment of his bank account in exercise of powers under Section-83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- We take notice of the fact that on 25/02/2021 the statutory time period for keeping the bank account attached would come to an end. In such circumstances, the bank account attached as on date would get defreezed by efflux of time. Withholding of the refund of IGST paid in regard to the goods exported i.e. 'Zero Rated Supplies' made vide shipping bills - HELD THAT:- According to Mr. Raval, a preliminary inquiry as regard the dealings of the writ-applicant has revealed that he is one of the 'risky exporters'. Mr. Raval submits that the inquiry is still in progress. At the end of the inquiry, the concerned department shall take an appropriate call as regards the claim of the writ-applicant with respect to the refund. This writ-application is disposed off by observing that the inquiry may continue but the at the same time, it should not continue for an indefinite period of time. We expect the concerned department to complete the inquiry within a period of eight weeks from today and take an appropriate decision in accordance with law.
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