Writ Petition Succeeds: Export Unit Wins IGST Refund Challenge Due to Procedural Violations in Revenue Department's Demand
Case-Laws
GST
HC allowed the writ petition, quashing the order dated 10.07.2024 concerning IGST refund for an Export Oriented Unit. The court found procedural irregularities in the revenue department's demand, specifically the failure to issue a show cause notice under Section 73 of CGST Act before raising recovery with interest and penalty. The Revenue was directed
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