#export under lut

[gstindiaguide-blog1]

Refund rejection quashed as extraneous conditions imposed by authorities were held contrary to GST Act, Rules, and binding circulars

Case Summary Case Title: Tata Steel Ltd. v. State of Jharkhand & Ors.Court: High Court of Jharkhand, RanchiPetition No.: W.P. (T) No. 2900 of 2024Judgment Date: 03.04.2025 (CAV on 03.03.2025)Category: Refund of Input Tax Credit (Compensation Cess)Relevant Sections: Section 8(2), GST (Compensation to States) Act, 2017 Section 56, CGST Act, 2017 Rule 89(2)(b) & (c), CGST Rules, 2017 Section…

Refund rejection quashed as extraneous conditions imposed by authorities were held contrary to GST Act, Rules, and binding circulars

[gstindiaguide-blog1]

Penalty on expired e-way bill for export goods reduced to ₹25,000 as Court held no tax was payable on zero-rated supplies

Case Summary Case Title: Marcowagon Retail Pvt. Ltd. & Anr. v. Union of India & Ors.Court: High Court of Gujarat, AhmedabadPetition No.: R/Special Civil Application No. 2234 of 2025 with 2236 of 2025Date of Judgment: 24.04.2025Bench: Justice Bhargav D. Karia & Justice D.N. RayCategory: Penalty on expired e-way bill in case of zero-rated exports (Section 129)Relevant Sections: Section 129 CGST…

Penalty on expired e-way bill for export goods reduced to ₹25,000 as Court held no tax was payable on zero-rated supplies