Denial of refund for non-transmission of data from GSTN to ICEGATE is bad in law being beyond the control of assessee; cost imposed on the department

The Hon’ble High Court of Bombay vide its Order dated 12 October 2021 in the matter of SRC Chemicals (P.) Ltd. v. Central Board of Indirect Taxes in Civil Writ Petition No. 5160 of 2021 held that refund should not be denied to the taxpayer on the basis that data was not transmitted from GSTN to ICEGATE, which is beyond the control of the asesseee.

The Petitioner preferred the Writ Petition before the Hon’ble High Court seeking directions to the respondent to refund the amount of IGST of Rs. 22,92,587/- paid by them in respect of goods on 28.06.2017.  To read more subscribe today: www.taxo.online

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