Bhagyanagar Copper Private Limited Vs CBIC
Date: September 28, 2021
Subject Matter
IGST refund cannot be withheld on account of need for verification of suppliers of ultimate exporter
Summary
Assessee had effected zero rate supplies and would be eligible to claim refund of such Integrated tax paid on goods or services or both under Section 16(3)(b) of the IGST Act. Respondents have sought to justify their action of non-refund of IGST paid…
This Writ Petition is filed for issue of a Writ of Mandamus directing the 2nd respondent – Principal Commissioner of Central Tax, GST Bhavan, Secunderabad,, to grant the IGST refund of Rs.14,78,99,959/- along with applicable rate of interest under Section 56 of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’), for the period – February, 2…