Fraudulent IGST refund, drawback benefits violation of ...

Fraudulent IGST refund, drawback benefits violate Regulation 10(n). Suspension permissible during probe, not penalty. Reliance on DGFT, GST docs valid. CESTAT erred.

Case Laws Customs

July 24, 2024

Fraudulent IGST refund, drawback benefits violation of Regulation 10(n) CBLR. CESTAT erred in construing suspension as penalty under CBLR 2018. Suspension pending investigation permissible under Regulation 16. CESTAT erroneously perpetuated suspension. Regulation 10(n) allows reliance on DGFT, GST documents without physical verification. CESTAT erred in holding appellant guilty under Regulation 10(n). CESTAT order patently erroneous, unsustainable. Appeal allowed, CESTAT order set aside.

View Source

← Previous Next →

Fraudulent IGST refund, drawback benefits violation of ...

Fraudulent IGST refund, drawback benefits violate Regulation 10(n). Suspension permissible during probe, not penalty. Reliance on DGFT, GST docs valid. CESTAT erred.

Case Laws Customs

July 24, 2024

You may also like:

Customs broker's license revoked due to fraudulent activities and misdeclaration by G-Card Holder. Exporters used fake IECs and claimed huge IGST refund. Violated...

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of...

Refund of IGST paid in relation to the exports undertaken by it of goods - denial on the ground of claim of duty drawback at Higher Rate - the Petitioner is entitled to...

This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of the WBGST Rules, 2017, where exporters had initially imported...

The circular clarifies the regularization of refund of IGST availed in contravention of Rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, where exporters had imported inputs...

This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

Refund of IGST - Claiming benefit of higher duty drawback also - High Court has observed that, as now the petitioner has fairly stated that the petitioner is ready and...

The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires...

Refund of IGST - Export of goods in July 2017 - zero rated supplies - simultaneous duty drawback claim - circular dated 9.10.2018 explains the provisions of the drawback...

Revocation of customs broker licence - enabling certain persons to avail ineligible drawback and refund of IGST - What we see here are several loose threads - loose...

Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST...

Duty Drawback - IGST refunds - zero rated supply - Paragraph No.2.5 of Circular No.37/2018-Cus, dated 09.10.2018 cannot be pressed to deny legitimate export incentive as...

Quick Updates: