Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional...
HC held that u/s 54 of CGST Act, 2017, failure to process IGST refund claim for goods exported is impermissible. Shipping Bill serves as refund application. Proper officer must issue order within 60 days of complete application. Circulars fix responsibility on officers and agents, not exporters. Refund must be allowed or rejected with reasons. Respondent directed to process and sanction Rs. 2,44,61,247 IGST refund within 4 weeks. Petition allowed.
HC held that u/s 54 of CGST Act, 2017, failure to process IGST refund claim for goods exported is impermissible. Shipping Bill serves as refund application. Proper officer must issue order within 60 days of complete application. Circulars fix responsibility on officers and agents, not exporters. Refund must be allowed or rejected with reasons. Respondent directed to process and sanction Rs. 2,44,61,247 IGST refund within 4 weeks. Petition allowed.
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