HomeGST Refund can't be denied even if investigation is pending against the assessee : High Court
GST Refund can't be denied even if investigation is pending against the assessee : High Court
GST Refund can't be denied even if investigation is pending against the assessee : High Court

GST Refund can't be denied even if investigation is pending against the assessee : High Court

 
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Product Description

Whether GST Refund can be denied even if investigation is pending against the assessee ?

 

Facts of the Case

Petitioner seeks release of the outstanding amount of drawback and IGST refund.

Claim for refund is not being processed by GST Authorities on the ground that the investigation is pending against the petitioner.

 

Decision by High Court

There is no order or decision on record on the application claiming refund. In this view of the matter, it would be appropriate to direct the respondent to process the application made by the petitioner for refund and pass a reasoned order upon hearing the petitioner.

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