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2020 (8) TMI 372 - HC - GSTRefund/release of IGST and amount of duty drawbacks due - HELD THAT - The concerned respondent authorities are directed to decide the question of release or otherwise of IGST along with interest as well as the release or otherwise of duty drawback due to the petitioner in accordance with law, rules, regulations and Government policies applicable to the facts of the case, as early as possible and preferably within a period of three weeks from today. Petition disposed off.
Issues: Petition for release of IGST and duty drawback, removal of alerts against IEC and GNSTIN.
Analysis: 1. The petitioner filed a writ petition seeking the release of IGST amounting to ?1,79,10,516 along with interest, and duty drawback of ?54,11,609. Additionally, the petitioner requested the removal of alerts against IEC and GNSTIN, and sought costs and any other necessary orders. 2. The court noted the petitioner's grievance regarding the respondents' inaction in releasing the IGST and duty drawback. After hearing both parties, the court observed the petitioner's dissatisfaction with the inaction and decided to address the issue. 3. The petitioner's counsel indicated that the other prayers in the petition were not pressed at that stage, focusing solely on the release of IGST and duty drawback. 4. Consequently, the court directed the respondent authorities to make a decision regarding the release of IGST with interest and duty drawback due to the petitioner. The authorities were instructed to do so in accordance with applicable laws, rules, regulations, and government policies within a period of three weeks. 5. The court allowed the petitioner to challenge the authorities' decision, along with any other grievances raised in the petition, after the decision on the release of IGST and duty drawback. 6. The writ petition was disposed of with the above directives and observations, providing the petitioner with the opportunity to challenge the authorities' decision post their determination on the release of IGST and duty drawback.
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