Sethi Sons (India) Vs Assistant Commissioner
Date: December 21, 2023
Subject Matter
Taxpayer's right to refund cannot be foreclosed due to such technical glitches that prevent timely filing
Summary
The petitioner filed a petition seeking a refund of unutilized input tax credit accumulated in respect of Goods and Services Tax paid on inputs related to zero-rated supplies. The petitioner's petition was rejected by the Proper Officer based on…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT The petitioner has filed the present petition, essentially, aggrieved by the denial of refund of unutilised input tax credit ( ITC ) accumulated in respect of the Goods and Services Tax paid on inputs in respect of the zero-rated supplies – goods exported without payment of Integrated Goods and Services tax (IGST) – during the period…