2023 (6) TMI 53 - HC - GST

Seeking release of IGST and Duty Drawback - respondent submits that in compliance with the order dated 02.05.2023, the amount of Duty Drawback has been remitted to the petitioner s bank account - non furnishing of documents as required and as directed by the order dated 02.05.2023 for IGST refund - HELD THAT - Petitioner requires further time to furnish the documents as required by the respondent. She states that endeavours were made to contact the petitioner (her client) but he is currently not reachable - It is considered apposite to dispose of this petition by directing that if the petitioner furnishes the requisite documents within a period of further four weeks from today, the refund of IGST would be processed. Respondent further states that in the event the documents are not provided, the respondent shall consider the petitioner s application in accordance with law and pass an appropriate order. Petition disposed off.

Summary

Issues:
The petitioner sought directions for the release of Integrated Goods and Service Tax (IGST) and Duty Drawback amounts.

IGST Amount Release:
- The petitioner filed a petition seeking release of IGST and Duty Drawback amounts.
- Court directed respondent to release Duty Drawback amount promptly, which was done.
- However, IGST refund was not processed as petitioner failed to furnish required documents.
- Petitioner requested additional time to provide necessary documents.
- Court disposed of the petition, allowing four weeks for petitioner to submit documents for IGST refund processing.

Duty Drawback Release:
- Duty Drawback amount was scrolled and remitted to petitioner's bank account in compliance with court order.

Compliance and Further Action:
- If petitioner fails to provide required documents within the specified time, respondent will consider the application and make a decision in accordance with the law.
- Petitioner retains the right to challenge any decision made by the respondent in the future.