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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