Akay Natural Ingredients Private Limited Vs union of India (Kerala High Court)
Date: March 29, 2026
Subject Matter
IGST Refund Recovery Proceedings Based on Retrospective Notification Quashed Due to Effective Date Clarification
Summary
The High Court has quashed a show cause notice and consequential order seeking to recover an IGST refund. The recovery was based on an amendment to Rule 96(10) of the CGST Rules, introduced by Notification No. 54/2018, which authorities initially app…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is an export-oriented unit engaged in the business or manufacture of flavours and other allied products. During the period from 23.10.2017 to 08.09.2018, the petitioner carried out imports of raw materials used for the said products, which were procured from outside the country. In respect of the imports, the petitioner availed th…