Petitioner entitled to IGST refund for zero-rated exports despite typographical GST return error; Rule 96 and Section 16 applied

Petitioner entitled to IGST refund for zero-rated exports despite typographical GST return error; Rule 96 and Section 16 appliedCase-LawsGSTThe HC allowed the petition, holding that the Petitioner is entitled to refund of IGST paid on zero-rated exports n

Petitioner entitled to IGST refund for zero-rated exports despite typographical GST return error; Rule 96 and Section 16 applied
Case-Laws
GST
The HC allowed the petition, holding that the Petitioner is entitled to refund of IGST paid on zero-rated exports notwithstanding a typographical error in the GST return. The court found it undisputed that the Petitioner exported goods and paid IGST of Rs. 9,48,549, and that Rule 96 of the GST Rules in conjunction with section 16 entitles the Pet

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