Court Remands Case on GST Levy for SEZ Imports Due to Overlooked IGST Payments and Procedural Lapses.

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....Levy of GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had overlooked the petitioners' payment of IGST and the clarifications provided. Acknowledging procedural lapses and the necessity for further evaluation, the court set aside the contested order and remanded the matter for re-adjudication.....