Comsol Energy Private Limited Vs State Of Gujarat
Date: December 22, 2020
Subject Matter
Section 54 is not applicable where amount collected by the Revenue is without the authority of law
Summary
The writ-applicant herein filed the refund claims of the Integrated Goods and Services Tax (for short, the ‘IGST’) paid on the Ocean Freight under the reverse charge mechanism after the decision of this Court in the writ-applicant’s…
By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs : “A) that this Hon’ble Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari, or any other appropriate writ, order or direction calling upon the required proceedings in relation to the impugned “Deficiency Memo” in…