2023 (6) TMI 53

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....Mr. Jaswinder Singh, Adv. for R-1/UoI. Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur, Adv. ORDER 1. The petitioner has filed the present petition essentially seeking directions for the respondent to release the Integrated Goods and Service Tax (hereafter 'the IGST') amounting to Rs.59,91,865/- and the Duty Drawback amount of Rs.4,10,616/-. 2. This matter was listed before th....

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....horities have not been furnished by the petitioner. He submits that the following documents are required for addressing the said error: "i. Copy of relevant pages of Shipping Bills ii. Copy of GSTR-1/3B iii. Supporting invoice for that supply, as prescribed under CBIC's Circular No. 05/2018-Customs dt. 23.02.2018. iv. Copy of concordance table v. Copy of Challan." 3. He states th....

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....ondent submits that in compliance with the order dated 02.05.2023, the amount of Duty Drawback has been remitted to the petitioner's bank account. 4. Insofar as the refund of the IGST is concerned, the petitioner has not furnished the documents as required and as directed by the order dated 02.05.2023. Consequently, the refund of IGST has not been processed. 5. Learned counsel appearing for the ....