Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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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.
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