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GST refund denied as Exporter initially not mentioned name & GSTIN of supplier in shipping bill- HC directs reconsideration
Case Law Details
- Case Name
- Apex Formulations Pvt. Ltd. Vs Union of India (Gujrat high court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Apex Formulations Pvt. Ltd. Vs Union of India (Gujrat High Court)
It is true that initially, the Exporter to whom the petitioner has sold the goods had not mentioned the name and GST Identification Number of the petitioner. However, the authority granted refund considering the factual aspect of the matter i.e. details about the goods sold by the petitioner to the Exporter and further transferred by the Exporter to the third party. It is also true that subsequently, at the request of the petitioner, correct form was submitted by the Exporter to the authority and, therefore, this aspect was requ...
