Refund of IGST under Entry No.10 of N/N.10/2017-IGST granted with interest; authorities to reassess and pay within 12 weeks

Refund of IGST under Entry No.10 of N/N.10/2017-IGST granted with interest; authorities to reassess and pay within 12 weeksCase-LawsGSTThe HC quashed and set aside the impugned order denying the petitioner’s refund claim for IGST paid under Entry No.10 of

Refund of IGST under Entry No.10 of N/N.10/2017-IGST granted with interest; authorities to reassess and pay within 12 weeks
Case-Laws
GST
The HC quashed and set aside the impugned order denying the petitioner's refund claim for IGST paid under Entry No.10 of N/N.10/2017-IGST, directing respondent authorities to pass a fresh de novo order granting refund of the IGST paid, with appropriate interest, in light of the Apex Court's ruling declaring the notification unconstitutional. The HC noted respondent verification of credit reversal through Form GST DRC-03 and found the reversal appropriate. The respondents are ordered to complete the reassessment and sanction the refund within 12 weeks from receipt of this order. The petition is disposed of.
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