Britannia Industries Limited Vs Union of India
Date: March 11, 2020
Subject Matter
SEZ can claim refund of Input Tax Credit (ITC) distributed by Input Service Distributor (ISD)
Summary
The Petitioner being a Special Economic Zone (SEZ), filed an application for refund in Form GST RFD-01A with regard to the credit of Integrated Goods and Services Tax (IGST) distributed by ISD for services related to the SEZ unit. The Petitioner was…
1. Rule returnable forthwith. Learned Standing Counsel Shri Ankit Shah waives service of rule on behalf of the respondents. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs : A) That this Hon’ble court may be pleased to issue an appropriate a writ of mandamus or a writ in the nature of mandamus or any other appropriate wr…