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GST - Highlights / Catch Notes

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The petitioner exported goods but inadvertently failed to ...


Exporter accidentally omitted IGST on exports, HC ordered tax authorities to refund IGST within 12 weeks.

Case Laws     GST

October 1, 2024

The petitioner exported goods but inadvertently failed to include the IGST amount paid in Form GSTR-1 for the relevant month. The High Court directed the respondent authorities to manually process and refund the IGST paid by the petitioner on the exported goods within twelve weeks from the date of receiving the order. The petition was disposed of accordingly.

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