Otsuka Pharmaceutical India Pvt. Ltd. Vs Union of India
Date: March 26, 2024
Subject Matter
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Summary
The petitioner, engaged in the manufacture and export of pharmaceutical products, exercised the option of exporting goods without payment of tax and sought a refund of unutilised input tax credit as permitted by Section 16 of the IGST Act. However, t…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. These petitions are arising from the common order passed under Rule 108(3) of the Central Goods & Service Tax Rules, 2017 (for short ‘the Rules’). 1.1 As the petitioners in these petitions is common, all these petitions were heard analogously and are being disposed of by this common order. 2. The petitioner is engaged in the…