https://www.taxtmi.com/caselaws?id=440257 Whether State tax authorities had jurisdiction to retain tax on export transactions and reject a refund claim: the HC applied existing precedent holding that CGST/SGST authorities lack jurisdiction to retain taxes attributable to exports and that such amounts fall to be transferred to the Central Government and dealt with under the IGST framework. Reasoning rested on allocation of fiscal competence and statutory scheme under the IGST Act. Outcome: the State order rejecting the refund was set aside, the refund application restored and directed to be transferred to the Assistant Commissioner (Central Taxes) for decision; deposited tax with statutory interest to be transferred to the Central authority. en-us Wed, 05 Jul 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440257 Whether State tax authorities had jurisdiction to retain tax on export transactions and reject a refund claim: the HC applied existing precedent holding that CGST/SGST authorities lack jurisdiction to retain taxes attributable to exports and that such amounts fall to be transferred to the Central Government and dealt with under the IGST framework. Reasoning rested on allocation of fiscal competence and statutory scheme under the IGST Act. Outcome: the State order rejecting the refund was set aside, the refund application restored and directed to be transferred to the Assistant Commissioner (Central Taxes) for decision; deposited tax with statutory interest to be transferred to the Central authority. Case-Laws GST Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440257