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2021 (6) TMI 681 - HC - GSTSeeking release of pending refund of IGST - HELD THAT:- The pre-conditions set out under Rule 96 of the Central Goods and Services Tax Rules, 2017, which are production of certificates and documents such as the export manifest or export refund covering, the number and date of the shipping bill or bills of export and a valid return in Form GSTR 3 or 3B as the case may be, have to be complied with by the assessee concerned. In this case the petitioner appears to, prima facie, have produced the above documents under cover of its communication dated 24.07.2018. In any event, this is a question of fact that would have to be verified by the Assessing Authority - while the legal issue stands decided in favour of the petitioner, let the factual aspect of production of documents in terms of Rule 96 of the CGST Rules be looked into by Assessing Authority and orders passed prior to the next date of hearing on representation of the petitioner dated 17.02.2020. Petition disposed off - List on 15.07.2021.
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