We have filled a refund application for our client who is exporting software development services under LUT.
The client is registered in Uttrakhand and providing export services from there.
After filing the RFD-1 it was noticed that application has been assigned to Joint Commissioner Arunachal Pradesh and more than one and half years have elapsed neither the Joint Commissioner Arunachal Pradesh nor Assessing Officer Uttrakhand has taken any action despite same has been notified to Uttrakhand Assessing Officer through email many times. She has once intimated on call that no such request is coming in her database.
We have filed online intimation also in GSTIN portals many time but still no response.
Kindly advise what recourse to be taken.