Back
SONIA GOKANI, MAUNA M. BHATT
MOBILE SHOPPE – Appellant
Versus
UNION OF INDIA – Respondent
JUDGMENT :
SONIA GOKANI, J.
1. The petitioner is engaged in export of Mobile Phones. It received purchase orders for mobile phones from foreign buyers. The petitioner buys the mobile phones through its sister concerned M/s. Anjalli Enterprise, which instructs the vendor to deliver the mobile phones directly to the airports for the purpose of export by M/s. Mobile Shop i.e. the present petitioner.
1.1 The vendor raises the invoice in the name of M/s. Anjali Enterprise in accordance with the instructions, but generates e-way bill with delivery address mentioned as the airport. Both such invoice and e-way bill accompany movement of the right up to the airport. M/s. Anjali Enterprises raises invoices on the petitioner for sale of mobile phones and the petitioner thereafter, files the shipping bills and export the goods after due clearance by the customs authorities.
1.2 The IGST is always paid on the goods under the Integrated Goods and Services Tax Act, 2017. Exports being zero rated supplies under Section 16 of the IGST Act, the shipping bills filed by the petitioner are treated as refund applications under Rule 96 of the Central Goods and Services Tax Rules, 2017 (‘the CGST Rules’ herei
The main legal point established in the judgment is that the amendment to Rule 89 of CGST Rules, 2017, clarifying the procedure for claiming a refund on account of export of electricity, should be gi....
High courts shall not exercise writ jurisdiction when an efficacious statutory appellate remedy exists, especially where procedures like personal hearings were completed. Judicial intervention is lim....
The services provided were not intermediary services but on a principal-to-principal basis, justifying the refund of unutilized input tax credit as the denial was arbitrary and without jurisdiction.
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
