Court Orders Respondents to Refund IGST/ITC Amount, Issues Notice for Non-Compliance

The court directed the respondents to refund the IGST/ITC amount to the petitioner in compliance with a previous order within four weeks. Despite nine months passing with no action taken, the court issued notice to the respondents and directed further service to unserved respondents through counsel. The order was to be uploaded on the website and sent to counsel via email.

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Issues:
Petitioner seeks directions for refund of IGST/ITC as per court order.

Analysis:
The petitioner filed an application seeking directions for the respondents to grant a refund of IGST/ITC in compliance with the court's previous order. The court had directed the respondents in a previous order to examine the petitioner's claim and release the refund amount within four weeks if found payable. However, despite the lapse of nine months, no action has been taken by the respondents. The court issued notice to the respondents, and their counsel accepted the notice on behalf of respondent No. 1. The court further directed notice to be issued to the unserved respondents through counsel by all modes, returnable by a specified date. The order was to be uploaded on the website immediately, and a copy was to be forwarded to the learned counsel via email.

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