The Madras High Court remanded the IGST refund case for reconsideration as the refund was not processed because of the alert raised by the Director General of Data Analytics & Risk Management ( DGRAM ). As per the impugned GST order, the court remarked that the IGST refund claim was that the dealer had not uploaded supporting documents. Under Section 54 of applicable GST legislation, a GST order rejecting the refund was contested by the taxpayer, Colors of Rainbow before the High Court in the way of the writ petition.…