Appeal for IGST Refund on Ocean Freight: Court Orders Processing Despite Missing Physical Order Copy.

The petitioner requested acceptance of an appeal concerning a refund of IGST on ocean freight, initially unprocessed due to the absence of a physical copy of the impugned order. The HC deemed this a technical defect and directed the first respondent to process the appeal within one month if filed timely. The writ petitions were disposed of without costs.

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The petitioner sought direction for acceptance of appeal filed on 18.06.2021 for refund of IGST on ocean freight. The appeal was not processed due to failure to file physical copy of impugned order. Court held non-filing of physical copy as technical defect and directed processing of appeal if filed within time. First respondent ordered to process appeal within one month. W.P.Nos.12497, 12498, 12500 and 12501 of 2024 disposed of with no costs.

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