Case Law Details
Evertime Overseas Private Limited Vs Union of India and ors. (Bombay High Court)
Evertime Overseas Private Limited (Petitioner) filed petition claiming that he is entitled to refund under the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 (IGST Act).
Factually, the Petitioner claimed the refund under the provisions of Section 16 of the IGST Act in respect of the goods that have been supplied & exported. It is submitted by the Petitioner that the claim for refund is not being processed by Respondent on the ground that the investigation is pending against the Petitioner.
The Petitioner invited attention to the provisions of Section 54(10) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) which says that where any refund is due under Section 16(3) of the CGST Act to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty which has not been stayed by any Court, Tribunal or Appellate Authority by the specified date, the proper officer may withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be and deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under the CGST Act or under the existing law.
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