Whether refund of unutilized ITC for zero-rated supplies effected by an SEZ Unit shall be provided?
refund of unutilized ITC Case Title ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals) and Others Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 297 HC Madras W.P(MD) No.949 of 2022 Judgement Date 08-March-2022 Council for Petitioner Mr. Raghavan Ramabadran Council for Respondent Mrs.S. Ragaventhre In […]
Can limitation of time period for refund of GST ITC relaxed in case of delay in filing application during pandemic?
Case Title M/s Supernova Engineers Ltd vs Union of India. Court Gujarat High Court Honorable Judges Justice N.V.Anjaria and Justice Bhargav D. Karia Citation 2022 (8) GSTPanacea 167 HC Gujarat R/Special Civil Application no 18978 of 2021. Judgement Date 26-August-2022 Council for Petitioner Mr Anand Nainawati Council for UOI Mr Nikunt K Raval The Ahmedabad bench of Gujarat […]