July 2023 (Week 3)

GST NEWS BULLETIN

Refund of IGST cannot be withheld on mere suspicion that Assessee has availed duty drawback

The Hon’ble Bombay High Court in Sunlight Cable Industries v. Commissioner of Customs [Writ Petition No.284 of 2021 dated June 27, 2023] quashed the order of the Revenue of not refunding the Integrated Goods and Services Tax (“IGST”) ...

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No additional deposit is required in case the disputed tax is fully paid

The Hon’ble Calcutta High Court in Liakhat Ali Mallick v. State of West Bengal [M.A.T. NO.823 of 2023 dated June 16, 2023] set aside the order of the Single Bench directing the assessee to deposit 20 percent of the interest liability and directed..

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