Home Case Index All Cases GST GST + HC GST - 2023 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 559 - HC - GSTRefund of CGST - Section 54 of CGST Act - Export of Goods - they did not have Letter of Undertaking and the refund sought for is qua zero rated sales made to overseas purchases (exports) - HELD THAT:- It will suffice to say that the aforementioned refund application dated 01.06.2019 was followed by as many as four reminders dated 19.07.2019, 29.07.2019, 05.12.2019 and 31.10.2022. It is rather intriguing that a simple refund application under Section 54 Central Goods and Service Tax Act, 2017 has been kept pending for such length of time. The captioned writ petition is disposed of with a directive to the sole respondent to consider, process and make orders in the refund application of writ petitioner dated 01.06.2019 as expeditiously as the business of the sole respondent would permit and in any event within four weeks from today i.e., on or before 10.02.2023.
|