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...
Become a Premium member. If you are already a Premium member, please login here to access the full content.
