Directions issued by the Court are binding on the Authorities
Last updated: 19 January 2024
Court :
Gujarat High Court
Brief :
The Hon'ble Gujarat High Court in the case of Real Price Spintex (P.) Ltd. v. Union of India[R/Special Civil Application No. 12978 of 2022 date December 7, 2023] held that once a court has issued directions, same were binding upon authorities and they cannot take any reason to take a different view than directions issued by Court while exercising powers under Article 226 of Constitution of India. The Authorities have to comply with directions issued by the Court while sanctioning the refund ofIntegrated Goods and Service Tax("IGST") after deducting differential duty drawback with 7 percent simple interest as ordered.
Citation :
R/Special Civil Application No. 12978 of 2022 date December 7, 2023
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Bimal Jain
Published in GST
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