Atal Bihari Vajpayee Government Medical College, Vidisha, M.P.

National Health Mission, Mumbai, Maharashtra

Gujarat Maritime Board, Gandhinagar, Gujarat

Gujarat Rural Industries Marketing Corporation Limited, Gandhinagar, Gujarat

Department of Finance & Accounts, Kavaratti, Lakshadweep

West Bengal Transport Infrastructure Development Corporation Limited, Kolkata, West Bengal

M.P. State Minor Forest Produce (T&D) Co-Operative Federation Ltd., Bhopal, M.P.

Bihar State Food And Civil Supplies Corporation Limited, Patna, Bihar

The Delhi High Court quashed the denial of Rs 11.45 crore IGST refund on the ground that foreign remittances were received in the Bangalore bank account instead of the Delhi branch’s. The Court held that location of the supplier is determined by registration, not the bank’s location. Objection is found to be overly technical and unsustainable.

The Madras High Court held that GST assessments wrongly made under Section 74 without any allegation of suppression or fraud must be treated as proceedings under Section 73. This correction enables the petitioner to avail the benefits under the Amnesty Scheme for waiver of interest and penalty, since full tax was paid earlier and declared in GSTR-9/9C.

Brahmaputra Valley Fertilizer Corporation Limited, Dibrugarh, Assam

Airports Authority of India, Pune, Maharashtra