Export incentive not deniable for technical breach of section 129 of CGST Act

Athiyan Exports Vs State Tax Officer (Adjudication and Legal) (Madras High Court)

Madras High Court held that the export incentive cannot be denied for technical and venial breach of provisions of Section 129 of the Central Goods and Services Tax Act [CGST Act]. Accordingly, petition allowed.

Facts- The petitioner is an exporter of coir product and pursuant to the export order from the buyer abroad, they had proposed to export the product to Sapphire Premium (Shenzhen) Technology Co. Ltd., China. Notably, the petitioner was required to generate E-Invoice bef

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