https://www.taxtmi.com/caselaws?id=763001 Rajasthan HC dismissed writ petition seeking IGST refund with interest for lack of territorial jurisdiction. Petitioner, a Rajasthan-registered business, sought refund related to export ports outside Rajasthan. Court held that under Rule 96(3), IGST refund claims must be processed by Customs authorities at the port of export, not the state where business is registered. Despite petitioner's registration and assessment in Rajasthan, no cause of action arose within the state's jurisdiction. The petition was dismissed without addressing the substantive issue of IGST refund entitlement alongside duty drawback claims. en-us Thu, 28 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763001 Rajasthan HC dismissed writ petition seeking IGST refund with interest for lack of territorial jurisdiction. Petitioner, a Rajasthan-registered business, sought refund related to export ports outside Rajasthan. Court held that under Rule 96(3), IGST refund claims must be processed by Customs authorities at the port of export, not the state where business is registered. Despite petitioner's registration and assessment in Rajasthan, no cause of action arose within the state's jurisdiction. The petition was dismissed without addressing the substantive issue of IGST refund entitlement alongside duty drawback claims. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763001