Abi Technologies Vs AC, Customs, Tuticorin
Date: April 28, 2022
Subject Matter
Procedures under Rule 96 cannot be applied strictly to deny legitimate export incentives
Summary
The procedures under Rule 96 of CGST Rules, 2017 cannot be applied strictly to deny legitimate export incentives that are available to an exporters. In this connection, a reference was made to the decision of the Hon’ble Supreme Court in the ca…
The petitioner has filed this writ petition for a Mandamus to direct the respondent to sanction a sum of Rs.24,72,018/- as refund on the exports made by the petitioner during July, 2017, September, 2017 and October, 2017. 2. It is the specific case of the petitioner that though the petitioner had correctly declared the details in the monthly returns in Form GSTR-1 regarding the exports made by the…