GST Refund judiciary-2

GST Refund cannot be withheld for ‘Want of Cross-Verification Details’

ACC Limited Vs Asst Commissioner CT (Telangana High Court)

In our opinion, this action of the respondents is also violative of Art.14,19,265 and 300-A of the Constitution of India. The respondents cannot be permitted to take advantage of their own negligence, assuming that the Demand drafts handed over by the petitioner, were not presented and encashed by the respondents....

Read More

Interest from shipping bill date allowed in case of serious delay in effecting refunds

Akay Flavours & Aromatics Pvt. Ltd. Vs CBIC (Kerala High Court)

In case of serious delay in effecting the refunds under GST Act, GST Authority to pay IGST refund alongwith interest from date of shipping bill after following due procedure....

Read More

IGST refund cannot be denied for clerical error in shipping bills; HC ask dept to look into the issue

Heavy Metal and Tubes (India) Pvt Ltd. Vs Principal Commissioner of Customs (Gujarat High Court)

उrievance of the writ-applicant is that -authorities are not responding to request with regard to the sanction of refund of IGST paid in connection with the goods exported,...

Read More

No IGST liability on ocean freight and hence collected IGST will be refunded

Gokul Agro Resources Ltd. Vs Union of India (Gujarat High Court)

Gokul Agro Resources Ltd. Vs Union of India (Gujarat High Court) In the given case the HC have reached to the conclusion that no tax is leviable under the Integrated Goods and Services Tax Act, 2017, on the ocean freight for the services provided by a person located in a non-taxable territory by way of […]...

Read More

Non- granting of credit of ITC to electronic credit ledger: HC directs GST Authorities to take appropriate decision

Red Coin Paper Product Vs Deputy Commissioner of State Tax (Gujarat High Court)

Red Coin Paper Product Vs Deputy Commissioner of State Tax (Gujarat High Court) According to the writ applicant, the inaction on the part of the authority in not granting credit of input tax credit to the electronic credit ledger even after rejection of the refund claimed for the period of May, 2018, June, 2018 and July, […]...

Read More

Address lacunas in scheme formulated for IGST Refund: HC to CBIC

Sales Tax Bar Association Vs Union of India (Delhi High Court)

The grievance of the petitioners is also that the statutory mechanism created for entertaining IGST refund claims is not being implemented, and that there are some inherent lacunas in the scheme formulated by the Respondents to process the refund claims....

Read More

HC allows refund of IGST after adjusting higher rate of duty drawback

G NXT Power Corp Vs Union of India (Kerala High Court)

G NXT Power Corp Vs Union of India (Kerala High Court) After hearing the counsel on the adjustment, the Court has suggested refund of IGST after adjusting the higher rate of duty drawback availed by the petitioner without refunding IGST amount. The counsel have consented to disposing of the writ petition by this order: a) […]...

Read More

Department to pay Interest on delay in Grant of IGST refund to Exporters @9% p.a

Saraf Natural Stone Vs UOI (Gujarat High Court)

Saraf Natural Stone Vs UOI (Gujarat High Court) After implementation of GST, refund on exports got substantially delayed to most of the exporters resulting into blockage of working capital and harming the business of exporter community. In a recent Judgement delivered by The Hon’ble Gujarat High Court in Matter of M/s. Saraf Natural Sto...

Read More

Circular cannot run contrary to Statutory Provisions to deny IGST Refund

M/s. Amit Cotton Industries vs. Principal Commissioner of Customs (Gujarat High Court)

M/s. Amit Cotton Industries vs. Principal Commissioner of Customs (Gujarat High Court) Circular cannot run contrary to Statutory Provisions –Guj HC orders grant of IGST Refund. Facts: Writ-applicant had exported goods in July 2017. It is the case of the writ-applicant that it is eligible to seek refund of the IGST in accordance with the...

Read More

Delhi HC questions delay in issue of GST refund & validity of Refund Approval Committee

GSI Products Vs. Union Of India & Ors. (Delhi High Court)

Mr Satyakam informs the Court that Mr Rajesh Prasad has undertaken a complete review of the procedure and in view of what has transpired in the Court, he undertakes to disband the RAC. He proposes to issue appropriate notification to authorize a proper officer in respect of the refunds above the certain value strictly in accordance with t...

Read More

Browse All Categories

CA, CS, CMA (4,680)
Company Law (5,961)
Custom Duty (7,737)
DGFT (4,218)
Excise Duty (4,361)
Fema / RBI (4,181)
Finance (4,380)
Income Tax (32,986)
SEBI (3,451)
Service Tax (3,553)

Search Posts by Date

May 2020
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031