Grapes Digital Pvt. Ltd. Vs Principal Commissioner
Date: September 5, 2024
Subject Matter
No infirmity with the process of adjusting interest as payable on the admitted tax against the amount refundable to a tax payer
Summary
The petitioner in this case is challenging several orders regarding their refund claim of Integrated Goods and Services Tax (IGST) associated with the export of services, classified as "zero-rated supplies." Initially, the Adjudicating Auth…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 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 of ‘zero rate…