Tag Archives: Kolkata

Revenue’s Appeal Dismissed as E-Way Bills and Export Documents Prove Validity of “Bill To Ship To” Supply Model Issue Whether the rejection of accumulated Input Tax Credit (ITC) refund claims under Section 54 of the CGST/WBGST Act is sustainable on the sole ground of missing toll plaza receipts when the exporter supported the “Bill To… Read More »

Refund of Accumulated ITC Upheld as Toll Receipts Are Unnecessary to Prove Export Transportation Issue Whether accumulated ITC refund on exports can be denied based on toll plaza discrepancies despite valid E-way bills, shipping bills, and Bill-To-Ship-To export documentation. Facts Business Activity: The respondent was engaged in the supply and export of iron/non-alloy steel bars… Read More »