This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Remedy for withholding of Duty drawback & IGST/unutilized ITC by tagging as Risky Exporter
Case Law Details
- Case Name
- LGW Industries Limited & Anr. Vs. Principal Commissioner, CGST & Central Excise (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
LGW Industries Limited & Anr. Vs. Principal Commissioner, CGST & Central Excise (Calcutta High Court)
Duty drawback and IGST/unutilized input tax credit refund of many a exporters are being withheld by the department without assigning any reasons whatsoever by categorizing them as ‘Risky Exporter’ on customs portal, Indian Customs EDI System.
The ostensible purpose of such classification is to prevent refund to an unscrupulous exporter who has availed fraudulent input tax credit. However, it has been observed that such tag is not being removed in almost all...
Author Info
