2024 (7) TMI 614

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amoorthy For the Petitioner : Mr.G.Natarajan For the R1 : Mr. C.Harsha Raj, AGP (T) For the R2 & R3 : Mr.Rajendran Raghavan, Senior Standing Counsel ORDER An order dated 05.06.2023 rejecting the petitioner's claim for refund under Section 54 of applicable GST enactments is the subject of challenge in this writ petition. 2. The petitioner exported goods on payment of IGST during the perio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly on the ground that supporting documents have not been uploaded. He submits that all necessary documents are available in the portal and it is not necessary for the petitioner to submit any supporting documents. 4. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the 1st respondent. Mr.Rajendran Raghavan, learned senior standing counsel, accepts notice for respondents .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd 3rd respondents are directed to co-ordinate with the 1st respondent in relation to the risk alert. The 1st respondent is directed to take into consideration all documents already available on the portal. The petitioner is permitted to submit additional documents, if any, to assist in the process. Upon such reconsideration, the 1st respondent is directed to pass orders on the refund application .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X