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2023 (6) TMI 1185 - MADRAS HIGH COURTSeeking refund of 90% of the Central Goods and Service Tax (CGST) and Integrated Goods and Service Tax (IGST) amount paid by the petitioner against the Export of goods - HELD THAT:- Admittedly, the first respondent has sanctioned refund both by virtue of the provisional refund orders and the final orders sanctioning the refund. The second respondent has not only failed to respond to the request of the petitioner, but even before this Court, they have not been able to give any reason as to why the refund is not made despite orders of the first respondent. These amounts are rightfully due to the petitioner. The second respondent is directed to refund the amount due to the petitioner within a period of four weeks from the date of receipt of a copy of this order, if not otherwise paid - Petition allowed.
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