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 n

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