Bombay HC directs GST Authority to process Application for IGST Refund as no order was passed

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 Pet...