Case LawW.P. (C) 10284/2018
Sales Tax Bar Association Vs Union of India
- Court:
- High Court
- Bench:
- Delhi
- Date:
- September 12, 2019
- Type:
- Writ Petition
- Members:
- Vipin Sanghi, Sanjeev Narula
Subject
GST Refund mechanism should be smoothened
IGST Refund
Summary
The grievance of the petitioners is also that the s tatutory mechanism created for entertaining refund claims is not being implemented, and that there are some inherent lacunas in the scheme formulated by the Respondents to process the refund claims.…
Judgement
1. The Sales Tax Bar Association has preferred the present writ petition raising several issues in relation to the difficulties being faced in entertainment, processing and allowance of the refund claims made under Section 54 of the Central Goods and Services Tax Act, read with Section 16 of the Integrated Goods and Services Tax Act. Petitioners urge that refunds are not being acknowledged, proces…