Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Page of 4800
Press 'Enter' after typing page number.
181 to 200 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC allowed the petition, holding that the Petitioner is entitled to refund of IGST paid on zero-rated exports notwithstanding a typographical error in the GST return. The court found it undisputed that the Petitioner exported goods and paid IGST of Rs. 9,48,549, and that Rule 96 of the GST Rules in conjunction with section 16 entitles the Petitioner to refund. The Respondent Customs erred in withholding the refund solely on account of a mismatch between GST return data and customs records, having disregarded the Petitioner's supporting representation and documents. Respondents were directed to sanction the IGST refund immediately with statutory interest from the date of the shipping bills until actual payment.
The HC allowed the petition, holding that the Petitioner is entitled to refund of IGST paid on zero-rated exports notwithstanding a typographical error in the GST return. The court found it undisputed that the Petitioner exported goods and paid IGST of Rs. 9,48,549, and that Rule 96 of the GST Rules in conjunction with section 16 entitles the Petitioner to refund. The Respondent Customs erred in withholding the refund solely on account of a mismatch between GST return data and customs records, having disregarded the Petitioner's supporting representation and documents. Respondents were directed to sanction the IGST refund immediately with statutory interest from the date of the shipping bills until actual payment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
