Le Mak Exports Private Limited vs. Union Of INDIA And Another
Held
The Court directed the respondent to hear and decide the petitioner's refund application expeditiously and strictly in accordance with law. The decision is to be made preferably within three months.
Facts
The petitioner sought a refund of IGST paid on exports. Their refund application, filed on 26.11.2019, was pending before the respondent.
Key Issues
The primary issue was the pending refund application for IGST paid on exports and the need for its timely adjudication.
AI-generated summary — verify with the full judgment below
Court No. - 29 Case :- WRIT TAX No. - 346 of 2020 Petitioner :- Le Mak Exports Private Limited Respondent :- Union Of India And Another Counsel for Petitioner :- Anubhav Chandra Counsel for Respondent :- A.S.G.I.,Ramesh Chandra Shukla Hon'ble Mrs. Sunita Agarwal,J. Hon'ble Saumitra Dayal Singh,J.
Heard Sri Dinesh Kumar Singh, learned Advocate, holding brief of Sri Anubhav Chandra, learned counsel for the petitioner and Sri Ramesh Chandra Shukla, learned counsel for respondent no.2. 2. The petitioner prays for refund of IGST paid by him on certain exports. His application for refund dated 26.11.2019 (annexure no.4 to the writ petition) is stated to be pending before respondent no.2. 3. n view of the above, without entering into the merits of the claim made, the present writ petition is disposed of with a direction that respondent no.2 shall proceed to hear and decide the refund application filed by the petitioner dated 26.11.2019, as expeditiously as possible strictly in accordance with law, preferably within a period of three months from the date of production of copy of this order. Order Date :- 26.6.2020 Shubham
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