Vimla Food Products Vs Union of India
Date: December 22, 2021
Subject Matter
IGST Refund for goods exported under Zero Rated Supplies despite higher claimed drawback
Summary
Vimla Food Products v. Union of India involved the central issue of refund of Integrated Goods and Services Tax (IGST) on goods exported under the category of ‘Zero Rated Supplies’. Vimla Food Products, an exporter, claimed IGST refund fo…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. The petitioners have invoked extra ordinary writ jurisdiction under Article 226 of the Constitution of India and have essentially prayed for following reliefs: “ 10. (A) Your Lordships may be pleased to admit this petition. (B) Your Lordships may be pleased to allow this petition. (C) Your Lordships may be pleased to issue writ of mand…