#customs act section 149

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IGST refund directed to be reconsidered as petitioner’s representation remained pending due to technical error and lack of hearing

Case: M/s. Mahavir Distributors v. The Commissioner of Customs & Anr.Court: High Court of Judicature at MadrasPetition No.: W.P. No. 13266 of 2025Category: Refund of IGST on ExportsDate of Judgment: 06.06.2025Relevant Sections: Section 54 of CGST Act, 2017; Rule 96 of CGST Rules, 2017; Section 149 of Customs Act, 1962 Facts (Para 2–7) The petitioner, M/s. Mahavir Distributors, an exporter of…

IGST refund directed to be reconsidered as petitioner’s representation remained pending due to technical error and lack of hearing

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Refund of IGST on exports directed despite PAN mismatch as Court held that technical glitches in ICEGATE cannot override statutory entitlement

Case Summary Case: Tulip Turnomatic through its partner Neel Kothiya v. Commissioner of CustomsCourt: High Court of Gujarat at AhmedabadPetition No.: R/Special Civil Application No. 21663 of 2023Judgment Date: 20/12/2024Coram: Hon’ble Mr. Justice Bhargav D. Karia and Hon’ble Mr. Justice D.N. RayCategory of Dispute: Refund of IGST on export (Zero-rated supply)Relevant Sections: Section 16(3)(b) of…

Refund of IGST on exports directed despite PAN mismatch as Court held that technical glitches in ICEGATE cannot override statutory entitlement