https://www.taxtmi.com/caselaws?id=304651 The HC addressed a challenge to provisions in IGST Act, CGST Act, and CGST Rules, specifically Paragraph 11(d) and 12A(a)(ii) of certain notifications alleged to be ultra vires and unconstitutional. The petitioner sought refund of IGST paid on exported goods during the Transitional Period. Upon hearing that respondents were already processing the refund claim, the court directed them to scrutinize and sanction the refund within two weeks. The matter was scheduled for further hearing in May 2022, demonstrating judicial oversight to ensure timely resolution of tax refund disputes. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304651 The HC addressed a challenge to provisions in IGST Act, CGST Act, and CGST Rules, specifically Paragraph 11(d) and 12A(a)(ii) of certain notifications alleged to be ultra vires and unconstitutional. The petitioner sought refund of IGST paid on exported goods during the Transitional Period. Upon hearing that respondents were already processing the refund claim, the court directed them to scrutinize and sanction the refund within two weeks. The matter was scheduled for further hearing in May 2022, demonstrating judicial oversight to ensure timely resolution of tax refund disputes. Case-Laws GST Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304651