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COLORS OF RAINBOW & OTHERS vs. ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

G.natarajan

Res. Counsel

C.harsha Raj

Petitioner / Applicant	COLORS OF RAINBOW & OTHERS
Respondent	ASSISTANT COMMISSIONER (ST) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 4, 2024
Order No.	W. P. No. 16297 of 2024 And W. M. P. No. 17837 of 2024
Citation	2024(7) TAXREPLY 10162
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ORDER
ORDER An order dated 05.06.2023 rejecting the petitioner's claim for refund under Section 54 of applicable GST enactments is the subject of challenge in this writ petition. 2. The petitioner exported goods on payment of IGST during the period running from March 2023 to May 2023 and claimed refund of the IGST paid thereon. While the refund for the months of April to May 2023 was sanctioned on 07.09.2023, the refund for the month of March 2023 was not sanctioned. Upon coming to know that the refund claim was not processed on account of an alert raised by the Director General of Data Analytics & Risk Management (DGRAM), the petitioner reapplied on 28.05.2023. Such application was rejected by the order impugned herein. 3. Learned counsel for the petitioner submits that refund in relation to export of goods is an automatic process and that the petitioner's refund claim in respect of the months of April to May 2023 was processed and sanctioned, whereas the present ....