CGST/MGST authorities cannot retain GST on export transactions: Bombay HC

Media Net Software Services (India) Pvt Ltd Vs Union of India & Ors (Bombay High Court) In a recent decision, the Bombay High Court ruled in the case of Media Net Software Services (India) Pvt Ltd Vs Union of India & Ors that CGST and SGST paid on export transactions cannot be retained by state authorities and the refund for the same cannot be refused. This ruling followed the consideration of previous judgments regarding the jurisdiction of respective authorities under the IGST Act and CGST/MGST Act. The case concerned the levying of taxes on the export of service, which the petitione...