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    <title>2025 (1) TMI 781 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC held that petitioner was entitled to IGST refund on zero-rated export supplies despite technical glitches in ICEGATE system. The court found petitioner was victim of computer software issues where amendment order under Section 149 of Customs Act modifying shipping bill details could not be reflected in ICEGATE system. HC directed respondents to amend system within eight weeks to process refund under Section 16(3)(b) of IGST Act, ruling that technical issues should not obstruct rightful taxpayer claims. Petition disposed of favorably.</description>
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    <pubDate>Fri, 20 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2025 (1) TMI 781 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=764717</link>
      <description>Gujarat HC held that petitioner was entitled to IGST refund on zero-rated export supplies despite technical glitches in ICEGATE system. The court found petitioner was victim of computer software issues where amendment order under Section 149 of Customs Act modifying shipping bill details could not be reflected in ICEGATE system. HC directed respondents to amend system within eight weeks to process refund under Section 16(3)(b) of IGST Act, ruling that technical issues should not obstruct rightful taxpayer claims. Petition disposed of favorably.</description>
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      <pubDate>Fri, 20 Dec 2024 00:00:00 +0530</pubDate>
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