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Case Law Details

Case Name : SRC Chemicals Private Limited & Anr. Vs Central Board of Indirect Taxes (Bombay High Court)
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SRC Chemicals Private Limited & Anr. Vs Central Board of Indirect Taxes (Bombay High Court)

As petitioner did not receive the refund of IGST, petitioner approached the customs office to check the status of its refund. Petitioner No.1 was informed that unless export data was transmitted from GSTN (GST Network) to ICEGATE (Indian Customs Electronic Gateway), the Customs office would not be in position to process the refund claim. Petitioner had no control or role to play in the transmission of data from GSTN to ICEGATE.Please become a Premium member. If you are already a Premium member, login here to access the full content.

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