HC grants IGST refund with interest where details were incorrectly reported in GSTR-1

Syschem India Limited Vs Union of India (Delhi High Court) In this case High Court Grants IGST refund with interest to petitioner in respect of various export invoices of FY 2019-20 for which details were incorrectly reported in GSTR-1. FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. On the previous date i.e., 30.08.2022, we had captured the broad contours of the dispute, which remain to be adjudicated in the matter. For the sake of convenience, the said order is extracted hereafter: “1. The petitioner, in the first instance, approached this Court for grant of refund of IGST amounting...