GST liability for delay in export – HC directs petitioner to approach jurisdictional GST authority for refund/Reversal

ESL Steel Limited Vs Bharat Heavy Electricals Limited (Jharkhand High Court) The original dispute for which the petitioner came before us was the incidence of tax liability that had fallen upon the petitioner on account of delay in making export within the specified time in terms of the notification dated 23rd October, 2017. Petitioner had to deposit considerable amount of tax in absence of such extension of time as has been taken note of in the order dated 23rd February, 2022. Since such extension of time has been granted now by the competent authority under CGST in terms of Rule 96A(1) (a) o...