Petitioner Wins IGST Refund Claim, Third Respondent Ordered to Transfer Funds to New Bank Account Within 15 Days Under Section 54 HC ruled in favor of petitioner's IGST refund claim, directing third respondent to transfer funds to new bank account within 15 days. The court ...
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Petitioner Wins IGST Refund Claim, Third Respondent Ordered to Transfer Funds to New Bank Account Within 15 Days Under Section 54
HC ruled in favor of petitioner's IGST refund claim, directing third respondent to transfer funds to new bank account within 15 days. The court acknowledged petitioner's right to refund under Section 54 and Rule 96 of CGST Rules, 2017, after change in bank account details, and disposed of the writ petition without imposing costs.
Issues: Export of goods, refund claim under Section 54 read with Rule 96 of CGST Rules, 2017, change of bank account for refund.
Summary: The petitioner exported goods under two shipping bills and claimed a refund u/s 54 read with Rule 96 of CGST Rules, 2017. Initially, the petitioner maintained an account with Federal Bank for refund purposes, but later closed it and opened a new account with IDBI Bank. The petitioner notified this change in the ICEGATE Portal and also raised the issue with CPGRAMS for resolution. Following communication, the third respondent was directed to transfer the IGST refund to the new IDBI Bank account within fifteen days from the date of the court order. The court acknowledged the petitioner's entitlement to the refund and disposed of the Writ Petition with the specified directions, without imposing any costs.
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