Refund should not be withheld on the ground that an investigation is pending against the Applicant

The Hon’ble High Court of Bombay vide its Order dated 08 October 2021 in the matter of Evertime Overseas (P.) Ltd.  Vs Union of India in Writ Petition No. 3793 of 2021 held that the refund cannot be denied on the ground that an investigation is pending against the assessee.

The Petitioner filed a refund application seeking refund as per Section 16 of IGST Act, 2017, i.e. for zero rated supplies. However, refund application of the Petitioner was not processed by the Department on the ground that an investigation is pending against the Petitioner.  To read more subscribe today: www.taxo.online

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