Refund of IGST on Ocean Freight - The High court quashed the ...

High Court Voids Deficiency Memo on IGST Ocean Freight Refund, Orders Authorities to Process Applications Legally.

January 30, 2024

Case Laws GST HC

Refund of IGST on Ocean Freight - The High court quashed the impugned Deficiency Memo Form-RFD-03 related to the applicability of the Supreme Court decision and directed the authorities to process the refund application in accordance with the law.

View Source

← Previous Next →

Refund of IGST on Ocean Freight - The High court quashed the ...

High Court Voids Deficiency Memo on IGST Ocean Freight Refund, Orders Authorities to Process Applications Legally.

January 30, 2024

Case Laws GST HC

You may also like:

Refund of ocean freight paid under protest - unconstitutional levy or not - The respondent's argument that refund claims based on unconstitutional levies should be...

Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the...

Principles of natural justice - refund of SAD - The discrepancies in the refund claim were noticed by the Deficiency Memo dated 09.04.2018 itself. The said Memo has been...

The High Court held that the levy of Integrated Goods and Services Tax (IGST) on ocean freight paid by the petitioner was unconstitutional. The Court relied on the...

Interest under Section 27A of the Customs Act, 1962 - refunds were made allegedly after delay of more than 90 days of receipt of applications for refund - memo of...

Violation of the principles of natural justice - Refund of unutilized CENVAT credit - Issuance of Deficiency memo to be treated as Show Cause Notice (SCN) or not - the...

The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

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...

Refund of IGST on ocean freight charges with interest - prohibition on respondent authorities from collecting the IGST in terms of N/N. 10 of 2017 - It is directed that...

Refund of GST - exports of goods and services - once an application has been submitted afresh, pursuant to a deficiency memo, the proper officer will not serve another...

HC quashed deficiency memo dated 21.02.2024 regarding CESS refund claim for AY 2017-18. Petitioner claimed clerical error in placing SGST figures in CESS column. While...

The petitioner's claim for refund of tax paid on reverse charge basis on ocean freight along with interest was rejected. The Court held that the Input Tax Credit availed...

Refund of IGST - Ocean Freight - The High court acknowledged that the Supreme Court judgment was applicable to the petitioner's case. It observed that the IGST levied on...

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...

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...

Quick Updates: