Proper Officer to decide IGST Refund – HC disposes appeal as grievance of Petitioner redressed

Bora Mobility Vs Union of India (Bombay High Court) 1. On 8 February 2023 following order was passed: “Heard the learned Counsel for the parties. 2.  This Petition is pending for more than a year on a simple issue as to who is the Proper Authority to decide the Petitioner’s case / claim. According to the reply affidavit filed by the Deputy Commissioner of Customs – Respondent no.5, it is the Respondent no.4 who is the authority. The learned Counsel for the Petitioner states that exactly contrary stand is taken by the Respondent no.4. We disapprove of such stands taken by the officers of...