proper officer in
terms of Section 4 of the IGST, as there is no notification issued
specifically authorizing the fourth respondent to be the proper ... proper
officer as obtaining under Section 4 of the IGST, all his actions are
non est in the eye of law. He would place reliance
Integrated
Goods and Services Tax Act, 2017 (for short 'the IGST Act ') and
that the Customers Support Services provided by the petitioner
qualify ... export of services under Section 2(6) of the IGST Act
and that consequently, the petitioner would be entitled to refund of
ITC together with
Integrated
Goods and Services Tax Act, 2017 (for short 'the IGST Act ') and
that the Customers Support Services provided by the petitioner
qualify ... export of services under Section 2(6) of the IGST Act
and that consequently, the petitioner would be entitled to refund of
ITC together with
Integrated
Goods and Services Tax Act, 2017 (for short 'the IGST Act ') and
that the Customers Support Services provided by the petitioner
qualify ... export of services under Section 2(6) of the IGST Act
and that consequently, the petitioner would be entitled to refund of
ITC together with
Integrated
Goods and Services Tax Act, 2017 (for short 'the IGST Act ') and
that the Customers Support Services provided by the petitioner
qualify ... export of services under Section 2(6) of the IGST Act
and that consequently, the petitioner would be entitled to refund of
ITC together with
Integrated
Goods and Services Tax Act, 2017 (for short 'the IGST Act ') and
that the Customers Support Services provided by the petitioner
qualify ... export of services under Section 2(6) of the IGST Act
and that consequently, the petitioner would be entitled to refund of
ITC together with
Integrated
Goods and Services Tax Act, 2017 (for short 'the IGST Act ') and
that the Customers Support Services provided by the petitioner
qualify ... export of services under Section 2(6) of the IGST Act
and that consequently, the petitioner would be entitled to refund of
ITC together with
action of the Respondent No. 3 is retaining or
withholding the IGST of Rs. 52,63,596/- is without
authority of law and against ... writ of mandamus by
ordering the Respondent No. 3 to refund the IGST of
Rs.52,63,596/- paid during the GSTR-3B return filed
action of the Respondent No. 3 is retaining or
withholding the IGST of Rs. 52,63,596/- is without
authority of law and against ... writ of mandamus by
ordering the Respondent No. 3 to refund the IGST of
Rs.52,63,596/- paid during the GSTR-3B return filed
action of the Respondent No. 3 is retaining or
withholding the IGST of Rs. 52,63,596/- is without
authority of law and against ... writ of mandamus by
ordering the Respondent No. 3 to refund the IGST of
Rs.52,63,596/- paid during the GSTR-3B return filed
