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Illegible Bill of Lading Leads to Refund Denial, Calcutta HC Orders Reconsideration
Case Law Details
- Case Name
- Indorama India Pvt. Ltd. Vs State of West Bengal & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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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...
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