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2022 (9) TMI 664 - HC - GSTRefund of IGST paid on Zero rated supplies - Petitioner claims to have informed the Department that they have already filed refund application for the tax periods February 2019 to August 2019 and the said applications were filed manually on 21.08.2019 due to non-availability of electronic refund module - applicability of Circular No. 125/44/2019-GST, dated 18.11.2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing - HELD THAT:- The Writ Petition is disposed of directing the Petitioner to make a fresh application for refund claim enclosing necessary supporting documents in terms of Circular No. 125/44/2019- GST, dated 18.11.2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing, within a period of three [03] weeks from today. In which event, the authorities shall dispose of the same on merits and in accordance with law as early as possible, preferably within a period of Three weeks thereafter.
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