https://www.taxtmi.com/caselaws?id=431077 The Jharkhand HC disposed of a writ petition challenging IGST liability on supplies to BHEL for export. The petitioner had deposited considerable tax due to delay in export beyond the specified time limit under LUT provisions. During proceedings, the competent CGST authority granted extension of time under Rule 96A(1)(a) of CGST Rules, 2017 for seven export invoices, rendering the constitutional challenge moot. The court directed the petitioner to approach the jurisdictional GST authority for refund or reversal of the deposited tax amount. en-us Wed, 19 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431077 The Jharkhand HC disposed of a writ petition challenging IGST liability on supplies to BHEL for export. The petitioner had deposited considerable tax due to delay in export beyond the specified time limit under LUT provisions. During proceedings, the competent CGST authority granted extension of time under Rule 96A(1)(a) of CGST Rules, 2017 for seven export invoices, rendering the constitutional challenge moot. The court directed the petitioner to approach the jurisdictional GST authority for refund or reversal of the deposited tax amount. Case-Laws GST Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431077