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2023 (2) TMI 984 - GUJARAT HIGH COURTRefund claim - refund order challenged on the ground that the Exporter had not mentioned the name and GST Identification Number of the present petitioner and was not mentioned in the shipping bill which was an essential condition of the N/N. 40/2017-CGST (Rate) and Notification No.41/2017-IGST (Rate) dated 23.10.2017 - HELD THAT:- It is true that initially, the Exporter to whom the petitioner has sold the goods had not mentioned the name and GST Identification Number of the petitioner. However, the authority granted refund considering the factual aspect of the matter i.e. details about the goods sold by the petitioner to the Exporter and further transferred by the Exporter to the third party. It is also true that subsequently, at the request of the petitioner, correct form was submitted by the Exporter to the authority and, therefore, this aspect was required to be considered by the Appellate Authority which is essentially not done in the present case - the impugned order is required to be quashed and set aside. Petition allowed.
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