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Non-Transmission of Data Relating To Export from GSTN to ICEGATE Not A Valid Ground To Withhold Refund
Case Law Details
- Case Name
- SRC Chemicals Private Limited & Anr. Vs Central Board of Indirect Taxes (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, 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.
It was held that Customs Authorities cannot withhold re...
