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1 - 10 of 20 (0.23 seconds)Section 54 in The Central Goods and Services Tax Act, 2017 [Entire Act]
The Central Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
Section 39 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 56 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 16 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]
Section 17 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 27 in The Central Goods and Services Tax Act, 2017 [Entire Act]
M/S Amit Cotton Industries Throu ... vs Principal Commissioner Of Customs on 13 July, 2020
3. We have heard Mr. D.K. Trivedi, the learned counsel
appearing for the writ applicant Firm as well as Mr. Nikunt Raval,
the learned senior standing counsel for the respondent Authorities.
Only limited controversy involved in the present writ application is
regards non-refund of the IGST by the respondent Authorities in
light of Circular bearing No.37/2018 dated 09.10.2018 and the EDI
System. The aforesaid controversy is no more res integra in view
of the settled law as decided by this Court in the case of Amit
Cotton Industries Vs. Principal Commissioner of Customs
reported in 2019 (29) G.S.T.L. 200 (Guj.).