Indian Herbal Store Pvt. Ltd. Vs Union Of India
Date: September 14, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
Rule 89(4)(C) cannot be applied retrospectively
Summary
This is a case in the Hon'ble Delhi High Court where the petitioner, M/s. Indian Herbal Store Pvt. Ltd., filed refund applications for unutilized Input Tax Credit (ITC) for certain periods. The Revenue Department rejected the refund applications,…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT The petitioner has filed the present petitions, inter alia , praying that the respondents be directed to allow the petitioner’s claim for the refund of accumulated unutilised Input Tax Credit (hereafter ‘ ITC ’) on export of goods. 2. The petitioner also impugns the provisions of Rule 89(4)(C) of the Central Goods and Services T…