Aartos International LLP Vs Deputy Commissioner, Customs
Date: December 2, 2022
Subject Matter
Delayed refund due to short coming of the software must be paid with interest
Summary
In the present case, it appears to be the difficulty at the end of the GST network or some error in the software itself which would require a cure. When nothing is being disputed and for two of the tax invoices the refund has already been credited in…
1. This petition is preferred seeking to question the action of the respondent authority in non-issuance of the refund of Integrated Goods and Services Tax (‘the IGST’ hereinafter) along with the interest. 2. The petitioner is a Limited Liability Partnership Firm having LLP No.AAM-1202 and is engaged in trading of Ceramics and Tiles. Assessee was formerly known as Azuvi International L…