Venus Jewel Vs Union of India
Date: April 7, 2024
Subject Matter
Mismatch of GSTN portal Data with ICEGATE cannot be the reason for IGST refund rejection
Summary
The case law addresses a situation where the exporter, referred to as the petitioner, sought a refund of IGST paid on goods exported out of India. Despite the petitioner's compliance with the relevant rules and regulations, there were challenges…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule, made returnable forthwith. Respondents waives service. By consent of the parties, heard finally. 2. By this petition under Article 226 of Constitution of India, the petitioner assails the refusal of the respondents-GST authorities to grant to the petitioner refund of Integrated Goods and Service Tax (for short “IGST”) …