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Bombay HC Orders Interest on Delayed IGST Refund, Criticises Mechanical Denial
Case Law Details
- Case Name
- Charan Singh Surjit Singh Gujral Vs Union of India & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Charan Singh Surjit Singh Gujral Vs Union of India & Ors. (Bombay High Court)
In , the Bombay High Court considered a writ petition seeking refund of IGST along with interest on delayed refunds relating to exports made under multiple shipping bills between December 2018 and January 2019. The petitioner had exported goods after payment of IGST and contended that refund under Section 54 of the CGST Act became due upon final assessment of the shipping bills.
Subsequently, the goods were seized by the Special Intelligence and Investigation Branch on allegations of misdeclarati...
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