Integrated Goods and Services Tax Act, 2017
(briefly "the IGST Act " hereinafter). Petitioner is also an "intermediary"
within the meaning ... section 2(13) of the IGST Act. So it is an export of
service by an intermediary.
9. While section 7 of the IGST
Integrated Goods and Services Tax Act, 2017
(' IGST Act ' for short).
8. Petitioner exported the said services without payment of tax and
filed ... Downloaded on - 08/03/2021 22:00:12 :::
WPL3264_20.doc
IGST Act read with section 54 of the CGST Act and Rule
lead sulphate. The writ applicant claims that it is eligible
for the IGST refund claim on the basis of the shipping bills ... that the respondent No.2
has declined to the refund of the IGST amount paid on the shipping bills.
The details of which
Integrated Goods and Services
Tax Act, 2017 (briefly "the IGST Act " hereinafter). Petitioner is also an
"intermediary" within the meaning ... section 2(13) of the IGST Act. So
it is an export of service by an intermediary.
9. While section 7 of the IGST
exemption from imposition of Integrated
Goods and Services Tax [in short ―IGST‖] on oxygen concentrators imported
into the country, as a gift, for personal ... informed by the learned ASG that this notification has exempted imposition
of IGST on oxygen concentrators imported by the State Government, or via any
entity
appropriate writ directing the
respondent authorities to immediately sanction the
refund of IGST aggregating to Rs.14,94,739/- paid in
regard to the goods ... interest @ 18% to the petitioner herein
on the amount of refund of IGST mentioned hereinabove
from the date of shipping bill up till the date
crore was
recovered from the petitioners on the alleged incorrect IGST
Page 3 of 20
Downloaded ... documents
namely tender statement, copy of advance authorization
under which refund of IGST was claimed and on which raw
material was imported duty free
crore was
recovered from the petitioners on the alleged incorrect IGST
Page 3 of 20
Downloaded ... documents
namely tender statement, copy of advance authorization
under which refund of IGST was claimed and on which raw
material was imported duty free
appropriate writ directing the
respondent authorities to immediately sanction the
refund of IGST aggregating to Rs.12,00,800/- paid in
regard to the goods ... interest @ 18% to the petitioner herein
on the amount of refund of IGST mentioned hereinabove
from the date of shipping bill mentioned in para
raised GST invoice on the same day for the said transaction
carrying IGST payment ... exported by the petitioner with an intention to
claim ineligible IGST refund claim. Accordingly, it was stated that the
consignment may be put on hold
