CGST Act, 2017 read with
relevant provisions of SGST/UTGST/ IGST Act, 2017 alongwith
applicable interest under Section 50 of the CGST Act, 2017 read ... with relevant provisions of SGST/UTGST/ IGST Act, 2017 ;
(ii) Penalty equivalent to the tax specified in (i) above be not
imposed upon them under
question, had wrongly availed of
Integrated Goods and Service Tax [„IGST‟] refunds. This also comes
to the fore when one views the material constituting ... Schneider Electric India
Pvt. Ltd. has received illegitimate refunds of IGST during the F.Y.
2019-20 relevant
Annexure
P-5)] are (i) ultra vires Section 16 of the IGST Act, 2017 read with
Section 54 of CGST Act, 2017 and Rule ... Annexure P-9) is (i) ultra vires Section 16 of the
IGST Act, 2017 read with Section 54 of CGST Act, 2017 and Rule
Annexure
P-5)] are (i) ultra vires Section 16 of the IGST Act, 2017 read with
Section 54 of CGST Act, 2017 and Rule ... Annexure P-9) is (i) ultra vires Section 16 of the IGST Act, 2017
read with Section 54 of CGST Act, 2017 and Rule
petitioner's
application for claiming Integrated Goods and Services Tax (IGST) for
April 2020 stood rejected.
7.1. The SCN dated 20.07.2021 and the Order ... Original dated 30.07.2021,
rejected the plea for refund of IGST, on the ground that the petitioner did not
fulfill the condition contained in Clause
confirm the demand of GST of Rs. 3,26,44,855/- (IGST-
Rs. 63,31,040/-, CGST- Rs. 1,31,56,907/- and SGST ... DGST Act, 2017 and further read with Section 20 of the
IGST Act, 2017.
ii. I confirm the demand of Input Tax Credit amounting
writ
petitioner, has taken us through the relevant provisions of the IGST
Act as well as the Central Goods and Services Act, 20175 in order ... attention was firstly drawn to Section 2(6) of the IGST Act
which defines ‗export of services', as follows:
―2. Definitions
xxxx xxxx xxxx
directions are being operated by
him in order to avail fraudulent IGST refund on the strength
of fake invoices; that there are four employees ... whole process of fake firms created for the
purpose of availing fraudulent IGST refund;
iii. on being shown a list of 14 firms, namely
vehicles. The Petitioner had deposited Integrated Goods and
Services Tax (hereinafter, 'IGST') for some of its exports and had also
obtained a refund ... concerned jurisdictional authorities;
iv) I order that the claims for IGST amount of Rs
61,642.94/-, Drawback amount of Rs 4,452/- and
RoDTEP amount
DGST"). According to the
Petitioners, proper invoices were issued and GST/ IGST liability was also
discharged.
5. An investigation was conducted ... Deepak Sales Corporation,
(i) I confirm the demand of TAX OF IGST of
Rs.3,05,11,547/-,& Cess
