Bombay HC Directs Defect Memo to Rectify GST Procedural Errors

JEM Exporter Vs Union of India (Bombay High Court) This article discusses the case of JEM Exporter vs. Union of India heard in the Bombay High Court. The court directed the issuance of a defect memo to rectify procedural errors related to GST before filing an appeal. The case involves the challenge of an Order In Appeal (O-I-A) passed by the Commissioner of Goods and Service Tax and C Ex. Analysis: The petitioner, JEM Exporter, engaged in mobile handset exports, had filed an application for refund of Input Tax Credit (ITC) but faced rejection and a demand for contravention of CGST Act provisio...