Refund of IGST - A separate application for refund was not ...

Case Laws GST

May 24, 2022

Refund of IGST - A separate application for refund was not required to be filed. - the shipping bills would operate as a refund application as envisaged under Section 54 of the CGST Act read with Section 16 of the IGST Act, as also Rule 96(1) of the CGST Rules. - interest should accrue to the petitioner at the statutory rate i.e., 6% (simple) from the date on which notice in this petition was issued on 01.10.2021- HC

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Refund of IGST - A separate application for refund was not ...

Case Laws GST

May 24, 2022

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