Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SHOBIKAA IMPEX PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
S.durairaj
Res. Counsel
V.malaiyendran
N.dilipkumar

Petitioner / Applicant

SHOBIKAA IMPEX PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 1, 2024
Order No.

W. P. (MD) No. 13263 of 2022 And W. M. P. (MD) No . 9414 of 2022

Citation

2024(7) TAXREPLY 10258
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER The petitioner has challenged the impugned Order-in-Original No. 01/2022 – GST, dated 23.03.2022 passed by the fifth respondent. By the impugned order, the fifth respondent has confirmed the demand proposed in the Show Cause Notice that preceded with the impugned order. Operative portion of the impugned order reads as under:- “ORDER i. I confirm the demand of an amount of Rs. 22,50,53,102/- (Rupees Twenty Two Crore Fifty Lakh Fifty Three Thousand One Hundred and Two only) (IGST: Rs. 22,50,53,102/-) made on M/s. Shobikaa Impex Private Limited, Karur towards the ineligible refund of IGST paid on exports availed by them during the period from January, 2019 to September, 2020, made under Section 74(1) of Central Goods and Services Act, 2017 read with the Section 20 of the IGST Act, 2017 along with the corresponding provisions of the SGST Act and I determine the same under Section 74(9) of the CGST Act, 2017 read with read with the Section 20 of the IGST Act....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
28
Apr
S
M
T
W
T
F
S
28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)