HC Directed GST Refund as Rejected Seeds Were Not Sold in Branded Unit Containers

Rungta And Sons Vs Union of India And Others (Uttarakhand High Court) In Rungta And Sons Vs Union of India And Others, the Uttarakhand High Court considered a writ petition seeking refund of GST amounting to Rs.1,10,23,075 deducted at the time of purchase of rejected wheat and paddy seeds from Uttarakhand Seeds and Tarai Development Corporation Ltd. in 2017. The petitioner contended that GST had been wrongly deducted from its security deposit by the Corporation. According to the petitioner, an advance ruling in the case of M/s Sam Overseas had clarified that rejected wheat seeds or rejected pa...