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Case Law Details

Case Name : Shobikaa Impex Private Limited Vs Union of India (Madras High Court)
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Shobikaa Impex Private Limited Vs Union of India (Madras High Court)

In the case of Shobikaa Impex Private Limited Vs Union of India, the Madras High Court reviewed a dispute regarding the petitioner’s IGST refund claims on exported goods. Shobikaa Impex, a 100% Export-Oriented Unit, erroneously claimed refunds under Rule 96 of the CGST Rules, 2017, instead of Rule 89. The impugned order demanded repayment of ₹22.5 crore, along with interest and penalties, citing ineligible refunds on capital goods and inputs. The petitioner argued that procedural irregularities preven

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One Comment

  1. हीरा मोटवानी says:

    म्युचुअल फंड डिस्ट्रीब्यूटरों को धारा 74 के अंतर्गत 2017/18/19 के नोटिस दिए जा रहे हैं। जबकि यह टाइम बार्ड है और धारा 73 के अंतर्गत नहीं आने के कारण धारा 74 में दिए गए हैं। जबकि वे विल फुल डिफाल्टर नहीं है इसका सबूत उनके पास है। इस बारे में आपकी क्या राय है कृपया बताएं ताकि हम आपके मार्गदर्शन में इस प्रकरण में सामूहिक रूप से कोई निर्णय ले सके। धन्यवाद

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