Denial of IGST refund u/r 96(10) set aside as additional evidence not considered: Matter remanded

Maxwell Engineering Solutions Private Limited Vs Assistant Commissioner of Central GST And Excise (Gujarat High Court) Gujarat High Court held that denial of IGST refund under rule 96(10) of the Central Goods and Services Tax Rules without considering additional evidences produced by the assessee is not justifiable. Accordingly, matter remanded back to appellate authority for fresh de-novo order. Facts- The petitioner is engaged in the business of providing Engineering Parts for Plastic Processing Machinery for manufacturing of working rubber/plastic products with its principal place of busin...