IGST Refund Ordered for Zero-Rated Supply as Departmental Circulars Cannot Override Rule 96 of CGST Rules

IGST Refund Ordered for Zero-Rated Supply as Departmental Circulars Cannot Override Rule 96 of CGST RulesCase-LawsGSTThe HC directed the refund of IGST paid under Section 16(3) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules for zer

IGST Refund Ordered for Zero-Rated Supply as Departmental Circulars Cannot Override Rule 96 of CGST Rules
Case-Laws
GST
The HC directed the refund of IGST paid under Section 16(3) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules for zero-rated supply. The court determined that departmental circulars cannot override Rule 96, relying on precedent established in Amit Cotton Industries (Gujarat HC). The court ordered the respondent to refund Rs. 12,72,827 with applicab

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