Mitsubishi Electric India Private Limited ., In re
Date: November 21, 2023
Subject Matter
No ITC available on the differential IGST paid post on-site audit by customs authorities
Summary
The case involves a company that made imports and availed credit of the IGST paid as part of the customs duty. Subsequently, after an on-site post clearance audit by the Customs authorities, certain mis-classifications of the goods imported were obse…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. The applicant submitted a copy of Electronic Cash Ledger evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2.1 The applicant, a GST Registrant, is a Private Limited company under the Administrative control of ‘STATE’ and they are a highly r…