{"id":71658,"date":"2025-05-26T08:52:04","date_gmt":"2025-05-26T03:22:04","guid":{"rendered":""},"modified":"2025-05-26T08:52:04","modified_gmt":"2025-05-26T03:22:04","slug":"writ-petition-succeeds-export-unit-wins-igst-refund-challenge-due-to-procedural-violations-in-revenue-department-39-s-demand","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71658","title":{"rendered":"Writ Petition Succeeds: Export Unit Wins IGST Refund Challenge Due to Procedural Violations in Revenue Department&#39;s Demand"},"content":{"rendered":"<p>Writ Petition Succeeds: Export Unit Wins IGST Refund Challenge Due to Procedural Violations in Revenue Department&#39;s Demand<br \/>Case-Laws<br \/>GST<br \/>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&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88751\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ Petition Succeeds: Export Unit Wins IGST Refund Challenge Due to Procedural Violations in Revenue Department&#8217;s DemandCase-LawsGSTHC allowed the writ petition, quashing the order dated 10.07.2024 concerning IGST refund for an Export Oriented Unit. The<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71658","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71658"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71658\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}