Illegible Bill of Lading Leads to Refund Denial, Calcutta HC Orders Reconsideration

Indorama India Pvt. Ltd. Vs State of West Bengal & Ors. (Calcutta High Court) In Indorama India Pvt. Ltd. vs State of West Bengal & Ors., the Calcutta High Court dealt with a challenge to an appellate order passed under Section 107 of the Central Goods and Services Tax Act, 2017, which had set aside a refund sanction granted earlier. The petitioner had filed a refund application in Form GST-RFD-01 dated December 29, 2022, seeking refund of ₹1,04,37,127 towards Integrated GST paid on ocean freight for imports during November 2018. This claim was based on the ruling of the Supreme Cou...