Case Law Details
Akay Flavours & Aromatics (P) Ltd. Vs CBIC (Kerala High Court)
In the given case, the petitioner has later filed amendments in the GST returns with IGST amounts, therefore, the refunds can be processed through an officer interface option, which is already availed in ICES. Necessary action to sanction IGST refunds in the instant case could be undertaken by the officers concerned through the office interface as detailed in the procedures provided by the Directorate General of Systems and Data Management, but still there is a serious delay in processing the refund of petitioner.
Hence it is ordered that the competent authority should take necessary consequential steps for honoring the claim of the petitioner for refund, after affording reasonable opportunity of being heard to the petitioner, without much delay, within a period of 4 weeks time.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The prayers in the above W.P.(C.) are as follows :
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
