IPCA Laboratories Ltd Vs Commissioner

Date: February 18, 2022

Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): Thakore, Pardiwala
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Subject Matter

SEZ unit is eligible for refund of accumulated ITC distributed by an ISD

IGST RefundRefund

Summary

The issue raised in the present writ application is no longer res integra in view of the judgement and order passed by this Court dated 11th March 2020 in the case of M/s. Britannia Industries Limited vs. Union of India [Special Civil Application No.…

1  By this writ application under Article 226 of the Constitution of India, the writ applicant 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 writ, order or direction under Article 226 of the Constitution of India, ordering and directing the res…

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