IGST Refund Rejection Order Overturned: Exporter Not Given Fair Chance to Explain Data Mismatch Under Rule 96(4)
Case-Laws
GST
HC set aside refund rejection order under GST RFD-06 concerning export transactions with IGST payment. Petitioner, a manufacturer-exporter, made zero-rated supplies under Section 16 of IGST Act, 2017, through invoices dated April 17 and June 3, 2023, with corresponding shipping bills. Refund was withheld under Rule 96(4) due to data mismatch between shipping bil
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