IGST Demand on Re-Imported Goods Quashed Pending Verification of ITC Claim: Kerala HC

Nar Spice Products Vs Union of India (Kerala High Court) The petitioner, a partnership firm engaged in processing and exporting spices and food products, exported 20 pallets of Curcumin to a buyer in the USA on 13.07.2025. While the goods were in transit, the US Government increased tariffs on Indian goods, leading the buyer to refuse the consignment. Consequently, the petitioner re-imported the goods, supported by relevant shipping and entry documents. Upon re-import, a Bill of Entry dated 29.12.2025 imposed IGST amounting to Rs. 1,03,46,656/-. The petitioner challenged this levy, contending ...