Jay Jay Mills (India) Pvt. Ltd. Vs State Tax Officer, Tirupur
Date: September 4, 2020
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): M S Ramesh
Subject Matter
Rejection of refund through a non speaking order is liable to be set aside
Summary
Whenever an application of this nature is made, the statutory authority are bound to consider the claim made and pass a reasoned order. In the present case, the petitioner had made an application for refund under Section 54 of the Act and when the re…
With the consent of both the parties, the Writ Petitions are taken up today and heard through video conferencing. 2. The petitioner herein had exported Knitwear and Knitted Fabric, which amounts to zero-rated supply and in terms of Section 16(3) of the IGST Act, 2017, had applied for refund of ITC under Section 54 of the CGST Act, 2017. The applications were made for the periods of July, August, S…