Abi Egg Traders Vs Assistant Commissioner, Salem II Division
Date: November 3, 2022
Subject Matter
Refund cannot be rejected solely based on an inadvertent error on the part of the assessee
Summary
The petitioner is a sole proprietary engaged in the export of eggs. There is no liability to tax on the export of eggs since the commodity is ‘nil’ rated. Hence, the petitioner was entitled to the Input Tax Credit (in short ‘ITC&rsq…
The petitioner is a sole proprietary engaged in the export of eggs. There is no liability to tax on the export of eggs since the commodity is ‘nil’ rated. Hence, the petitioner was entitled to the Input Tax Credit (in short ‘ITC’) that had accumulated on the exports. The period in question is 01.08.2017 – 31.03.2018 in respect of which a return in form GSTR-3B was fil…