Bombay HC direct the GST Authority to grant IGST refund as no adverse order against the taxpayers


Quick Summary
The Bombay High Court has ordered the GST authority to process an IGST refund claim for Evertime Overseas Private Limited. The company sought a refund for exported goods, but the authority had withheld it due to a pending investigation. However, the court found no adverse order against the petitioner and directed the authority to consider the refund application on its merits after hearing the company, aiming for a decision within eight weeks.

Court :
Bombay High Court

Brief :
In Evertime Overseas Private Limited v. Union of India and ors. [WRIT PETITION NO.3793 OF 2021 dated October 8, 2021], Evertime Overseas Private Limited ("the Petitioner") filed petition claiming that he is entitled to refund under the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 ("the IGST Act").

Citation :
WRIT PETITION NO.3793 OF 2021 dated October 8, 2021

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Judgement posted by

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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