Manadamus, to direct the respondents to settle the
pending refund of IGST amount paid on the shipping bill numbers
7695398, dated 29.07.2017, 7878488, dated ... equal.
It is further submitted that the drawback and
IGST refund is entirely automated and there is
no manual intervention of any kind is possible
under Section
74 of CGST Act,2017
r/w Section 20 of IGST
Act,2017
6. 22552 of 2022 K. Sridhar Summons issued under
Section ... respective GST Enactments namely, the CGST
Act, 2017 , TNGST Act, 2017 and IGST Act, 2017 are/were being
subjected proceedings by their counterpart.
8. Submissions
under Section 74
of CGST Act,2017 r/w
Section 20 of IGST
Act,2017
6. 22552 of 2022 K. Sridhar Summons issued under
Section ... respective GST Enactments namely, the CGST
Act, 2017 , TNGST Act, 2017 and IGST Act, 2017 are/were being
subjected proceedings by their counterpart.
8. Submissions
respondent to sanction the refund amount of Rs.1,52,333/- (being IGST of
Rs.71,641/-, CGST of Rs.40,346/- and SGST ... respondent to sanction the refund amount of Rs.2,18,663/- (being IGST of
Rs.1,80,363/-, CGST of Rs.19,150/- and SGST
meaning of Section 16 of the Integrated Goods and
Services Tax (IGST) Act, 2017 (hereinafter referred to as “ IGST Act ”), as
____________
Page ... batch
it stood during the period in dispute. Section 16(3) of IGST Act reads
differently during the period in dispute. Section
Goods and Services Tax Act, 2017 [hereinafter referred
to as '' IGST Act ''] and therefore the petitioner was entitled for refund ... input and input services under Section 16(3)(i) of the IGST
Act.
6. It is submitted that certain categories of common services were
purchased
Goods and Services Tax Act, 2017 [hereinafter referred
to as '' IGST Act ''] and therefore the petitioner was entitled for refund ... input and input services under Section 16(3)(i) of the IGST
Act.
6. It is submitted that certain categories of common services were
purchased
then whether the said unit can export the
services on payment of IGST utilising the said ITC and file a claim for
claiming refund ... Further Sec 16(1)(b) of the IGST Act terms supply to SEZ
developer/unit as zero rated and subsection (2) of the said section
under Section 16(3)(a) of the
Integrated Goods and Services Tax (IGST) Act, 2017 read with Section 54 of
the Central Goods and Services ... intra vires
Section 54 and Section 17 of CGST and IGST Act. A reference was also made
to Rule 89 and Rule 90 of CGST
under Section 16(3)(a) of the
Integrated Goods and Services Tax (IGST) Act, 2017 read with Section 54 of
the Central Goods and Services ... intra vires
Section 54 and Section 17 of CGST and IGST Act. A reference was also made
to Rule 89 and Rule 90 of CGST
