GST demand on export not done by BHEL: HC Grants stay to ESL Steel Limited

ESL Steel Limited Vs Bharat Heavy Electronic Limited (Jharkhand High Court) The Petitioner made supplies for export to Bharat Heavy Electricals Ltd (BHEL). The goods were ultimately exported, albeit with delay. Petitioner and BHEl made representations to the Revenue for condonation of delay in exports. Reliance was placed on Para 5.1 of Circular No. 37/11/2018-GST dated 15.03.2018. However, to no avail. Revenue proceeded for recovery against the petitioner. BHEL refused to reimburse GST to the petitioner. Revenue claimed the prayers of the petitioner are against BHEL and not the department. Ho...