2021 (10) TMI 477

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....a for respondent no.1-UOI. Mr. Jitendra Mishra a/w Mr. Satyaprakash Sharma for respondent nos.2 to 4.   P.C. : 1. The petitioner claimed that he is entitled to refund under the provisions of section 16 of the Integrated Goods and Services Tax Act, 2017 (hereafter "the IGST Act" for short). It is the case of learned counsel that in respect of the goods that have been supplied, the pet....

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....icer may-   (a) Withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be; (b) Deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law." 3. Learned counsel submits t....