M/S.Green Waves PVT.LTD vs. Union Of INDIA

Counsel for the Opposite Parties on advance notice informs the Court that against the impugned order dated 22nd February, 2019 passed by the Joint Commissioner of Customs, IGST Refund Cell (Port), Custom House, Kolkata (Opposite Party No.6) rejecting the Petitioner’s claim for IGST Refund, there is an appealable remedy available before the First Appellate Authority.

Leaving it open to the Petitioner to avail such remedy in accordance with law, the writ petition is disposed of.

Any explanation offered by the Petitioner for the delay in filing the appeal on account of pendency of the present writ petition will be considered by the First Appellate Authority in accordance with law.

An urgent certified copy of this order be issued as per rules.