Case LawWrit Petition No.15228 of 2023
Sundyne Pumps and Compressors India Pvt Ltd Vs Union of India (Bombay High Court)
- Court:
- High Court
- Bench:
- Bombay
- Date:
- June 15, 2025
- Type:
- Writ Petition
- Members:
- B. P. COLABAWALLA & FIRDOSH P. POONIWALLA
Subject
Misguided 'Agent' Classification: Taxpayer eligible for ITC Refund for Zero-Rated Exports
Input Tax CreditZero-rated SupplyExport Of ServicesDistinct Persons
Summary
The case involves a Writ Petition challenging two Orders-in-Appeal issued by the Deputy Commissioner of State Tax, which upheld the rejection of the Petitioner’s refund applications for unutilized Input Tax Credit (ITC) linked to zero-rated exports.…