SGST are paid in
equal proportions for the intra-state supplies. The
IGST is paid for the inter - state supplies. The
taxpayer's monthly ... Connected Matters
(2) Then, the ITC standing under the IGST is used
to set off the remaining CGST output liability.
13. Further
RAJU H.Y., ADVOCATE)
AND:
1. THE SUPERINTENDENT OF
CUSTOMS (IGST REFUND)
BENGALURU CITY CUSTOMS
COMMISSIONERATE,
INLAND CONTAINER DEPOT
WHITEFIELD
BENGALURU ... DEPUTY COMMISSIONER
OF CUSTOMS (IGST REFUND)
BENGALURU CITY CUSTOMS
COMMISSIONERATE,
INLAND CONTAINER DEPOT
WHITEFIELD
BENGAURU - 560 066.
3. THE COMMISSIONER OF CUSTOMS
BENGALURU CITY CUSTOMS
WRIT OF MANDAMUS HOLDING THAT THE
PETITIONER IS ELIGIBLE FOR REFUND OF IGST PAID BY
THEM FOR THE EXPORTS CARRIED OUT FROM NOVEMBER ... AUGUST 2019 IN TERMS OF SECTION 16 OF THE
IGST ACT READ WITH SECTION 54 OF THE CGST ACT AND
RULE 96 OF THE CGST
impugned order of detention U/S. 129 (1) of KGST/ CGST
and IGST Act dtd: 08.07.2019 in GST Mov-06 as per Annx-A,
impugned ... issued by Respondent
U/S 129 (3) of the KGST/ CGST and IGST Act as per Annx-
A1 as it is passed without jurisdiction
against M/s Neelu Packing Industries, against reversal of disputed ITC of IGST availed by him during the period April, 2018 to March ... Nath Plastics, and assured that rest of the disputed ITC of IGST will be deposited within six months and he will fully cooperate with
claiming the refund of Integrated Goods
and Service Tax (for short "IGST") amounting to Rs.
2,66,55,266/ paid on supplies made ... invoices, the SEZ jurisdictional
authority was neither endorsing the invoices for IGST
amounting to Rs.41,59,625/ nor confirming any time
frame. The petitioner
KGST/CGST ACTS
2017 READ WITH CORRESPONDENCE SECTION OF IGST ACT,
2017-AS PER ANNEXURE-A- BY ISSUING A WRIT OR ANY OTHER
WRIT ... well as
Integrated Goods and Services Tax Act, 2017 (For short, ' IGST
Act '). The said officer has concluded that there is
contravention
respondent authorities to refund to the petitioner
the entire amount of IGST paid by the petitioner
by virtue of the provisions of Entry ... issued to the
respondents to refund the entire amount of IGST paid by
the petitioner pursuant to the impugned notifications.
4. Per contra, learned counsel
penalty order in Form GST MOV 09 under Section 20 of IGST read with Section 129 (3) of CGST Act observing that part
petitioner has
obtained clearance from the Customs Authority after paying
applicable IGST and basic customs duty as provided in the
Bills of Entry. However
