Refund of IGST - Restoration / Re-credit to the ITC ledger - ...

Case Laws GST

April 16, 2022

Refund of IGST - Restoration / Re-credit to the ITC ledger - payment of IGST on exports, and thereafter claimed refund of such IGST on exports - It cannot be that for the purpose of repayment, there was an error, and for the purpose of restoration of the ITC, there was no error. There is no question of any refund of the ITC at all. The question is one of restoration of the ITC in the electronic credit ledger and not a refund thereof. Hence, any reference to sub-rule (10) of rule 96 of the CGST Rules is completely misconceived and not tenable - the respondent authorities are directed to re-credit/restore the ITC in the electronic tax ledger of the writ- applicant. - HC

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Refund of IGST - Restoration / Re-credit to the ITC ledger - ...

Case Laws GST

April 16, 2022

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