IGST Refund: HC allows modifications in GSTR-1 & GSTR-3B

Star Rays Vs Union of India (Bombay High Court) 1. This petition under Article 226 of the Constitution of India seeks a refund of integrated goods and service tax paid in respect of the goods which have been exported. The refund short is aggregates to an amount of Rs.8.42 crores and covers the period from July, 2017 to January, 2018. 2. Kantharia, learned Counsel appearing for the respondents, on instructions, states that in view of the technical difficulties, the reconciliation of the shipping bills and the invoices was not possible. However, the system has now been rectified and the petition...