Case LawW.P. No. 26929 of 2021
Twin Disc Power Transmission Pvt. Ltd Vs DC(ST), GST Appeals, TN
- Court:
- High Court
- Bench:
- Madras
- Date:
- December 16, 2021
- Type:
- Writ Petition
- Members:
- C.SARAVANAN
Subject
Petitioner is entitled to file a manual refund claim
Refund
Summary
Petitioner is entitled to file a manual refund claim as concluded by the Hon’ble Division Bench of the Bombay High Court in its order dated 30.11.2021 in W.P.No.7861 of 2021 in the case of Lakshmi Organic Industries Limited Vs. Union of I…
Judgement
This writ petition is disposed at the time of admission after hearing of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 2. It is the specific case of the petitioner that the petitioner is engaged in export of services and therefore entitled for refund under Section 54 of the CGST Act, 2017 . It is the further case of the petitioner that th…