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2022 (8) TMI 403 - HC - GSTRefund of IGST - seeking direction to respondents to grant refund of the IGST paid by the petitioner pursuant to Entry No. 10 of N/N. 10 of 2017 dated 28.06.2017 in respect of which no input tax credit is availed by the petitioner with interest - HELD THAT:- Similar issue came up for consideration before the co-ordinate Bench in ADI ENTERPRISES VERSUS UNION OF INDIA [2022 (6) TMI 849 - GUJARAT HIGH COURT], wherein the question was about refund of the IGST paid pursuant to the aforementioned Notifications. The court directed respondents to refund the amount of IGST already paid by the applicants pursuant to Entry No.10 of Notification No. 10 of 2017. In view of the decision in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA & 1 OTHER [2020 (1) TMI 974 - GUJARAT HIGH COURT], since the impugned Notifications have already been declared as ultra vires, present petition deserves to be allowed. The claim for refund of the petitioner towards IGST is liable to be favourably considered - Petition allowed.
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