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2021 (2) TMI 595

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..... nt, the same be released within next one month in accordance with law. Application disposed off. - R/Special Civil Application No. 2461 of 2021 - - - Dated:- 9-2-2021 - Honourable Mr. Justice J.B. Pardiwala And Honourable Mr. Justice Ilesh J. Vora For the Petitioner(s) : Mr Hardik P Modh ORDER 1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: A) That this Hon'ble Court be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate order or direction for calling upon the refund application of the petitioner and after going through the same, respondent No.3 may be ordered to sanction the refu .....

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..... d. Dear Sir, GST NO.24AAIFJ800R1ZU Sub : Refund of IGST paid on goods exported / supplied to Nepal. We, Jade Elevator Components (The Applicant) have supplied/exported goods to M/s. Janaki Traders Pvt. Ltd., Nepal; M / s. Mega House Traders, Nepal; Suppliers M / s. Tulsi Bhakta Construction Pvt. Ltd., Nepal on payment of IGST. Since, the goods were supplied/exported to Nepal, we are eligible to claim refund of the IGST paid on the goods supplied/exported. We have accordingly in Dec. 2018 filed refund electronically. Copies of Refund ARN Receipts are annexed hereto and marked as Annexure A. In response to our refund applications, Hon ble Deputy Commissioner, Central GST, Division V, Ahmedabad South vide lett .....

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..... hereto and marked as Annexure C. In view of the above, we are submitting our refund claim with your good office. Your good self is therefore requested to kindly sanction the refund claim, in the interest of justice. Since, considerable time has already been elapsed, an early action shall be highly appreciated. 4 Thereafter, a reminder was also given vide letter dated 22nd August 2020, which has been annexed at page : 55, as Annexure : I to the writ application. 5 We dispose of this writ application without expressing any opinion on the merits of the case directing the respondent No.3 to take a decision on the applications dated 1st July 2020, Annexure : H and 22nd August 2020, Annexure : I respectively preferred by t .....

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