2019 (7) TMI 63 - HC - GST

IGST refund - Consideration of writ petitioner's representation dated 23.11.2018 - direction to the respondents to sanction IGST benefits as per provision of IGST Act - HELD THAT - The second respondent is directed to dispose of the representation of writ petitioner dated 23.11.2018, in a manner known to law, within three weeks from the date of receipt of a copy of this order - petition disposed off.

Summary

Issues Involved:
Mandamus seeking direction for IGST benefits

Analysis:
The judgment before the Madras High Court involved a writ petition seeking a mandamus to direct the second respondent to consider the petitioner's representation dated 23.11.2018 and to sanction 'Integrated Goods and Services Tax' (IGST) benefits as per the provisions of the IGST Act. During the hearing, the petitioner's counsel abridged the prayer, requesting only that the second respondent be directed to dispose of the representation dated 23.11.2018. The representation in question was specifically identified as being part of the case file. Following this, the counsel for Revenue acknowledged the abridged prayer, stating that the direction sought had become innocuous, and assured that the second respondent would dispose of the representation within a timeframe to be fixed by the Court.

The Court, considering the submissions made, directed the second respondent to dispose of the petitioner's representation dated 23.11.2018 in accordance with the law within three weeks from the date of receipt of the order. It further mandated that the proceedings or orders related to the representation should be served on the petitioner by the second respondent within seven working days from the date of disposal. The judgment concluded by disposing of the writ petition on the terms outlined, with no costs imposed on either party.