Kerala High Court Holds Jurisdictional Proper Officer Must Consider IGST Refund Applications Flagged by DGARM on Merits
The Kerala High Court has clarified that when the Directorate General of Analytics and Risk Management (DGARM) flags an export refund application as risky, the jurisdictional proper officer is obligated to examine and process the application on its merits, rather than rejecting it on technical grounds of jurisdiction. The Court quashed the earlier rejection and directed reconsideration.
