Case LawW.P.No.13284 of 2020
Platinum Holdings Private Limited Vs Additional Commissioner of GST(Appeals)
- Court:
- High Court
- Bench:
- Madras
- Date:
- August 11, 2021
- Type:
- Writ Petition
- Members:
- JUSTICE ANITA SUMANTH
Subject
SEZ unit is eligible to claim refund of unutilized Input Tax Credit (ITC)
Zero-rated SupplyRefundSpecial Economic Zone
Summary
The statutory scheme for refund under the CGST and SGST Acts, permits any entity to seek a refund of taxes or other amounts paid under the provisions of the Act, subject to satisfaction that is it so entitled, and that there is no double claim…
Judgement
The petitioner is a Special Economic Zone (SEZ) and has effected purchases from several suppliers/vendors for the development of the SEZ. I am concerned in these writ petitions with the rejection of the request of the SEZ/petitioner for refund of taxes paid under the Central Goods and Services Tax Act, 2017 (in short ‘CGST Act’), State Goods and Services Tax Act, 2017 (in short ‘…