Mahalaxmi Exports Vs Commissioner of Delhi GST
Date: September 25, 2023
Subject Matter
Notification No. 13/2022-Central Tax expressly provides that the period commencing from the 1st day of March, 2020 to 28th February, 2022, would be excluded for the purposes of filing the refund application
Summary
The case of Mahalaxmi Exports vs. Commissioner of Delhi GST and Another & Ors. involves the timely filing of Input Tax Credit (ITC) refund applications under Section 54(1) of the CGST Act. Mahalaxmi Exports filed a petition challenging the denial…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning orders dated 28.01.2022 and 21.06.2023. 4. The petitioner is essentially aggrieved by the denial of refund of its unutilised Input Tax Credit (hereafter ‘ ITC ’ ) in respect of zero-rated supplies. 5. T…