Case Law Details
Case Name : Shree Ramdoot Metloys Private Limited & Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court)
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All High Courts Calcutta High Court
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Shree Ramdoot Metloys Private Limited & Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court)
Summary: The case of Shree Ramdoot Metloys Pvt. Ltd. & Anr. vs. Assistant Commissioner of State Tax before the Calcutta High Court focused on the rejection of a GST refund claim. The petitioner, engaged in manufacturing and exporting ferro alloys, had paid Integrated GST (IGST) on exports and expected a refund under Rule 96 of the IGST Rules, 2017. Typically, shipping bills serve as refund applications, and once a valid return is filed in Form
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