Tagros Chemicals India Pvt Ltd Vs Union Of India
Date: July 12, 2023
Subject Matter
Merely because by mistake, the assessee paid duties on the goods which are exempted from payment does not mean that the goods would become goods liable for the duty
Summary
This is a case where the petitioner inadvertently charged Integrated Goods and Services Tax (IGST) on goods at a rate of 18% instead of the concessional rate of 0.1% that was available for export. The petitioner realized the mistake and issued a cred…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Looking to the issue involved in the present petition, learned advocates for the parties have jointly requested for taking up this matter for final hearing at admission stage and, hence, this petition is taken for for final disposal at admission stage. 2. Learned Standing Counsel, Mr. Prinank Lodha waives service of notice of rule for responden…