Calcutta HC Allows Fresh Hearing Due to Illegible Bill of Lading in GST Refund Case

Indorama India Private Limited Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court considered a challenge to an appellate order dated April 26, 2024, passed under Section 107 of the Central Goods and Services Tax Act, 2017, whereby the appellate authority rejected a refund sanction order dated February 24, 2023. The petitioner had filed a refund application in Form GST RFD-01 on December 28, 2022, seeking refund of Rs. 72,31,368/- towards Integrated Goods and Services Tax paid on the ocean freight component for imports made between June 1, 2018 and June 30, 2018, r...