Refund on the exports made by the petitioner - Prescribed ...

Court Rules Procedural Errors in GSTR Filings Shouldn't Block Legitimate Export Refunds u/r 96 CGST Rules 2017.

May 24, 2022

Case Laws GST HC

Refund on the exports made by the petitioner - Prescribed procedure for filing of correct GSTR-1 and GSTR-3B returns - details itself have not been received from GSTN portal to the designated system of the customs - The procedures under Rule 96 of CGST Rules, 2017 cannot be applied strictly to deny legitimate export incentives that are available to an exporters - the procedures prescribed under the aforesaid Rules should not be applied strictly so as to defeat the legitimate export incentives, which an exporter otherwise would have been entitled to but for the technicality involved in the system. - HC

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Refund on the exports made by the petitioner - Prescribed ...

Court Rules Procedural Errors in GSTR Filings Shouldn't Block Legitimate Export Refunds u/r 96 CGST Rules 2017.

May 24, 2022

Case Laws GST HC

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