2021 (3) TMI 749 - HC - GST

Seeking Refund of IGST - HELD THAT - In case the respondents wish to resist the petition, they will file a counter-affidavit before the next date of hearing. In any event an affidavit, will be filed, before the next date of hearing, as regards the instructions received in the matter with regard to the IGST refund and the verification of the petitioner s suppliers. List the matter on 20.04.2021.

Summary

Issues Involved:
Petitioner's grievance regarding non-remittance of IGST refund for thirteen shipping bills.

Analysis:
The petitioner, an advocate, is aggrieved by the non-remittance of IGST refund for thirteen shipping bills. Mr. Harpreet Singh, representing respondent nos. 2 to 7, undertakes to provide instructions regarding the petitioner's grievance. Notice is issued, and service is accepted by Mr. Harpreet Singh for respondent nos. 2 to 7, and by Mr. Jaswinder Singh for respondent no. 1. Mr. Harpreet Singh commits to informing the court about the reasons for the delay in refunding IGST to the petitioner. It is revealed that verification of entities and persons supplying goods to the petitioner is ongoing. The court emphasizes that the verification process should be completed before the next hearing date and requires a report on the same. Respondents are directed to file a counter-affidavit if they intend to resist the petition, or an affidavit detailing the instructions received regarding IGST refund and verification of the petitioner's suppliers. The matter is listed for further hearing on 20.04.2021.