HC rejects refund denial by AA due to exporter’s missing supplier name & GSTIN in shipping bill
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 4 March, 2023
Latest from Taxmann
Case Details: Apex Formulations (P.) Ltd. v. Union of India - [2023] 148 taxmann.com 47 (Gujarat)
Judiciary and Counsel Details
-
- A.J. Desai & Ms Nisha M. Thakore, JJ.
- Uchit N. Sheth for the Petitioner.
- Ankit Shah & Priyank P Lodha for the Respondent.
Facts of the Case
The petitioner was engaged in the manufacture and sale of medicines. It exported certain goods through valid exporter and, therefore, applied for refund along with documents in support of the refund claim. The refund was sanctioned but the CGST department being dissatisfied with the said refund order preferred an appeal against the said order.
The Appellate Authority rejected refund on ground that exporter, to whom goods were supplied, had not mentioned name and GSTIN of petitioner in shipping bill. The petitioner filed writ petition against the rejection of refund.
High Court Held
The Honorable High Court noted that although exporter had not initially mentioned name and GSTIN of petitioner in shipping bill, but later on, it indicated the same at request of petitioner. Moreover, the original Authority had granted refund on verification of goods sold by petitioner to exporter which were further sold to third party. Therefore, the Court held that the impugned order was liable to be set aside and the Appellate Authority was directed to decide appeal afresh after granting opportunity of personal hearing to petitioner.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
