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.