Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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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