9911796707
TMI Blog2023 (6) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 and 164 of the CGST Act, 2017, and ultra vires Articles 14 and 19(1)(g) of the Constitution - levy of IGST on goods exported - refund of such tax paid on the goods exported under Section 16(3) of the IGST Act, 2017 - HELD THAT:- It was pointed out by learned advocate Mr. Dhaval Shah that in MESSRS KOSHAMBH MULTITRED PVT. LTD. VERSUS UNION OF INDIA [ 2023 (3) TMI 1371 - GUJARAT HIGH COURT] in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 already forming part of the record of the petition, is hereby granted. The same shall be carried out immediately. Thereby, the order in original dated 27.3.2023 passed by the competent authority after filing of the petition is sought to be challenged and the prayers are sought to be incorporated in that regard. 2. Heard learned advocate Mr. Dhaval Shah for the petitioners. 3. Following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting respondent Nos.4 and 5 to reassess Bills of Entry filed by the petitioner for imports made against Authorization by assessing and charging IGST (i.e. Integrated Tax) on the goods imported against Authorizations in question, after 9.10.2018 and directing respondent No.1 and the jurisdictional GST Officers being the servants and agents of respondent No.1 to allow Input Tax Credit (ITC) of such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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