Artificial inflation of balance of CGST and SGST due to appropriation of IGST credit.

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Last updated: 13 February 2021
Quick Summary
This case concerns the artificial inflation of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) balances. The petitioner sought to quash a customs notification and a trade notice, arguing that importers should not be required to pay Integrated Goods and Services Tax (IGST) in a manner that leads to this imbalance. The court was asked to consider refunding a significant amount of tax paid with interest.

Court :
Gujarat High Court)

Brief :
By this writ application under Article226 of the Constitution of India, the writ applicants have prayed for the following reliefs:

Citation :
Appeal Number : Special Application No. 20759 of 2018

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