9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 257 - HC - GSTRefund of unutilized input tax credit - zero rated supplies - Section 16 of the Integrated Goods and Services Tax Act, 2017 - October 2017 to July 2018 - HELD THAT - The Petitioner s refund applications being GST RFD-01A have not been disposed of till date. Consequently it is directed that the original Adjudicating Authority to decide the said refund applications within a period of six weeks in accordance with law in particular the judgment passed by this Court in MEDICAL BUREAU VERSUS COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH ORS. 2020 (11) TMI 783 - DELHI HIGH COURT . Petition disposed off.
Issues Involved:
Seeking direction for refund of unutilized input tax credit under IGST Act and CGST Act for zero-rated supplies made through exports. Analysis: The petitioner filed a writ petition seeking a direction for the refund of unutilized input tax credit amounting to ?1,35,30,255 for the period of October 2017 to July 2018. The petitioner, engaged in the purchase and export of pharmaceutical products, highlighted that the exports made by them out of India are zero-rated supplies under the IGST Act. The petitioner claimed entitlement to the refund under Section 16 of the IGST Act and Section 54 of the CGST Act. The petitioner asserted that all necessary details for the refund were provided to the respondents, emphasizing that there was no valid reason for the delay in processing the refund. The petitioner also argued for the provisional refund of 90% of the amount as per the provisions of the CGST Act. The court noted that the refund applications of the petitioner, filed as GST RFD-01A, had not been disposed of by the respondents. In light of this, the court directed the original Adjudicating Authority to decide on the refund applications within six weeks, following the law and a specific judgment passed by the court in a similar case. The court disposed of the present petition along with any pending applications, without requiring a counter affidavit from the respondents. The court ordered the immediate uploading of the order on the website and the forwarding of a copy to the petitioner's counsel via email.
|
