Svera Agro Limited Vs Commissioner of Central Tax
Date: February 29, 2024
Subject Matter
CA certificate as mandated under rule 89(2) is not required for refund of unutilized Input tax credit
Summary
The petitioner sought a direction to sanction the refund claim for a specific period and withdrawal of deficiency memos issued by the respondent in response to another refund claim. The respondent had required the petitioner to furnish a certificate…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner seeks a direction to the respondent to sanction the refund claim of the petitioner for the period August 2020 to March, 2021. Petitioner further seeks withdrawal of the deficiency memos issued by the respondent in response to the refund claim of the petitioner for the period May, 2019 to July, 2019. 2. Learned counsel for the petiti…