Reliance Chemotax Industries Ltd. V/S Union of India {HIGH COURT OF RAJASTHAN}

Reliance Chemotax Industries Ltd. V/S Union of India {HIGH COURT OF RAJASTHAN} :Date of Order : 13-05-2024simplified explanation of the High Court of Rajasthan’s decision in Reliance Chemotax Industries Ltd. v. Union of India regarding Rule 96(10) of the CGST Rules, 2017:Background: Reliance Chemotax Industries Ltd. filed a writ petition challenging the action of the revenue authorities seeking to recover a part of the IGST refund claimed on exports made under the Advance Authorization Scheme. The petitioner contended that the recovery attempt...

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