https://www.taxtmi.com/caselaws?id=434302 Gujarat HC allowed petition regarding IGST refund on exports. The court held that CGST Department lacked jurisdiction to scrutinize IGST refund as Custom Authorities are proper officers for such refunds. Commissioner's withholding of provisional refund was deemed unlawful as no opinion was formed regarding adverse revenue impact as required under Section 39. The court noted violation of natural justice principles as no show cause notice was issued. Since customs permitted export and petitioner paid IGST, refund entitlement was established. Court ordered refund payment with interest while directing investigation completion within eight weeks, balancing petitioner's rights with revenue protection. en-us Fri, 20 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434302 Gujarat HC allowed petition regarding IGST refund on exports. The court held that CGST Department lacked jurisdiction to scrutinize IGST refund as Custom Authorities are proper officers for such refunds. Commissioner's withholding of provisional refund was deemed unlawful as no opinion was formed regarding adverse revenue impact as required under Section 39. The court noted violation of natural justice principles as no show cause notice was issued. Since customs permitted export and petitioner paid IGST, refund entitlement was established. Court ordered refund payment with interest while directing investigation completion within eight weeks, balancing petitioner's rights with revenue protection. Case-Laws GST Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434302