Urjita Electronics Private Limited Vs Joint Commissioner, Central Tax (Appeals)
Date: January 1, 2025
Subject Matter
SEZ Act's Overriding Effect Allows SEZ Unit to Claim GST Refund on Zero-Rated Supply.
Summary
This common order disposes of two writ petitions filed by a petitioner who operates a unit in a Special Economic Zone (SEZ) and manufactures Radio Frequency (RF) Equipments. The petitioner challenged a common Order-in-Appeal dated April 27, 2021, whi…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this Common Order, both the Writ Petitions are being disposed of. 2. The petitioner is before this Court against the Impugned Common Order-in-Appeal Nos.62 and 63 of 2021 dated 27.04.2021 passed by the Joint Commissioner of GST and Central Excise (Appeals-II), Chennai. 3. By the Impugned Common Order, the petitioner’s appeal again…