Back
SONIA GOKANI, MAUNA M. BHATT
Aartos International LLP (Formerly Azuvi International LLP) – Appellant
Versus
Deputy Commissioner (Customs) – Respondent
ORDER :
SONIA GOKANI, J.
1. This petition is preferred seeking to question the action of the respondent authority in non-issuance of the refund of Integrated Goods and Services Tax (‘the IGST’ hereinafter) along with the interest.
2. The petitioner is a Limited Liability Partnership Firm having LLP No.AAM-1202 and is engaged in trading of Ceramics and Tiles. Assessee was formerly known as Azuvi International LLP and has changed its name to Aartos International LLP from 08.04.2019. The name updation was intimated to the Bank and all the relevant government departments including GST, Income Tax, ROC and Customs.
3. The petitioner exported the goods in the month of February and March 2020 and shipping bills along with GSTR-3B and GSTR- 1 for substantiation of this averment are forming the part of the record. It is averred by the petitioner that out of three export invoices, the refund has been received of IGST paid at the time of export of Rs.20.45 Lakh (rounded of). On three invoices being invoice Nos.E54/2019-20, E67/2019-20 and E68/2019-20 dated 08.03.2020 and the duty drawback of all the three invoices also had been received on 27.02.2020 and 04.04.2020.
3.1 The petitioner since did no
The main legal point established in the judgment is that a petitioner is entitled to an IGST refund for zero-rated supply exports under the relevant provisions of the IGST Act and CGST Act, despite a....
The court affirmed the mandatory obligation under Section 56 of the GST Act for authorities to grant interest on delayed refunds, emphasizing that such interest is compensatory and should not be deni....
Refund of IGST on zero-rated supplies is permissible even when a higher drawback is claimed, provided the exporter meets statutory conditions.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
