Grapes Digital Pvt. Ltd. Vs Principal Commissioner
Date: December 4, 2023
Subject Matter
Petitioner's right to claim refund should not be forfeited due to an attempt to amend its option under Section 16(3) of the IGST Act
Summary
In the case of Grapes Digital Pvt. Ltd. (W.P.(C)No. 2918/2021), the Delhi High Court held that the petitioner would be entitled to a refund of tax paid, either under the Reverse Charge Mechanism (RCM) on inputs or the IGST on exports. The court also…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning several orders. The petitioner impugns the Orders-in-Original dated 24.10.2018 and 08.08.2019, passed by the Adjudicating Authority in respect of the application filed by the petitioner for refund of Integrated Goods and Services Tax (hereafter ‘IGST’ ) in respect…