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GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

HC directs amendment of system to reflect corrected shipping ...


Petitioner's statutory IGST refund entitlement for zero-rated exports upheld despite technical glitch.

January 16, 2025

Case Laws     GST     HC

HC directs amendment of system to reflect corrected shipping bill details, process IGST refund claim within 8 weeks despite technical glitch preventing refund under Sec 16(3)(b) IGST Act read with Sec 54 GST Act for zero-rated exports. Petitioner's statutory entitlement to be honored. Petition disposed of.

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