Refund of CGST - Section 54 of CGST Act - Export of Goods - they ...

Court Orders Refund Review for Exporter Lacking Letter of Undertaking u/s 54 of CGST Act.

January 14, 2023

Case Laws GST HC

Refund of CGST - Section 54 of CGST Act - Export of Goods - they did not have Letter of Undertaking and the refund sought for is qua zero rated sales made to overseas purchases (exports) - respondent directed to consider, process and make orders in the refund application - HC

View Source

← Previous Next →

Refund of CGST - Section 54 of CGST Act - Export of Goods - they ...

Court Orders Refund Review for Exporter Lacking Letter of Undertaking u/s 54 of CGST Act.

January 14, 2023

Case Laws GST HC

You may also like:

The High Court held that the revisional authority's order placing the refund sanction order in abeyance u/s 108 of the Central Goods and Services Tax Act, 2017 was...

Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

Facility of furnishing Letter of Undertaking extended to more exporters

In the matter under review, the High Court dismissed the review petitions filed by the parties. The Court held that no grounds were established for seeking a review of...

The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper...

The High Court considered a case involving refund of accumulated credit due to inverted tax structure u/s 54(3) Proviso and Rule 89(5) of CGST Rules. The court held that...

Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is...

Refund of accumulated unutilised Input Tax Credit - Relevant date - Export of goods - The right for refund of the accumulated ITC stands crystalised on the date when the...

The HC allowed the petition, quashing the impugned order and directing respondents to process the petitioner's refund claims for unutilized Input Tax Credit under...

Challenge to suspension order of State GST officer for issuing refund to a fake exporter without proper verification. Petitioner contests suspension citing lack of...

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

Refund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application u/s 54 - The High court grants...

Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the...

Refund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec) of Central Excise Act, 1994 made applicable to Finance Act, 1994...

Quick Updates: