2023 (9) TMI 786 - HC - GST

Refund claim - commercial production not commenced - It was submitted that the mere fact that the appellant had not commenced production or manufacturing activities would not detract from the issue of refund being accorded a closure as contemplated under the Second Proviso to Section 142(3) of the Central Goods and Services Tax Act, 2017. HELD THAT - Matter requires consideration - List again on 08.09.2023.

Summary

The High Court of Delhi allowed the exemption application subject to exceptions. The Court noted the appellant's contention that the Customs Excise and Service Tax Appellate Tribunal had erred in its view. The Court stayed the directions for refund pending further consideration and listed the case for a future date.