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Integrated Goods and Services Tax (IGST) Act, 2017

3 judgments · newest first · showing 1–3

Lubrizol Advance Materials India Private LimitedversusThe Union of India

DISPOSED OFF

Lubrizol Advanced Materials India Private Limited filed a writ petition challenging a GST refund order (Form GST RFD 06 dated 20‑Nov‑2025) and a show‑cause notice (16‑Oct‑2025) issued by the tax authority (Respondent No.2). The petitioner claimed a refund of Rs 78,77,449 for December 2024, arguing …

Lubrizol Advance Materials India Private LimitedversusThe Union of India

DISPOSED OFF

Lubrizol Advance Materials India Private Limited filed a writ petition seeking to quash a GST refund order and a show‑cause notice issued by the tax authority, which had rejected its claim of Rs 24,34,170 on the ground that its services were not "export of services" under Section 2(6) of the IGST …

Lubrizol Advanced Materials India Private LimitedversusThe Union of India

DISPOSED OFF

The petitioner, Lubrizol Advance Materials India Pvt Ltd, filed a writ petition seeking to quash a GST refund denial and a show‑cause notice issued by the respondent authority, arguing that its services should be treated as export of services under Section 2(6) of the IGST Act, 2017. The petitioner …