Nitrex Chemicals India Ltd Vs Assistant Commissioner Goods And Service Tax
Date: January 23, 2025
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BHARGAV D. KARIA, D N RAY
Subject Matter
Petition for Delayed GST Refund Dismissed, Two-Year Limitation Period Upheld
Summary
This petition, filed under Articles 226 and 227 of the Constitution, seeks a direction to the GST authorities to refund compensation cess paid on exported goods for the financial year 2017-2018. The petitioner, a firm exporting Nitrocellulose, filed…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Punit B. Juneja for the petitioner and learned advocate Mr. Utkarsh R. Sharma for the respondent. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for direction to the respondent to refund the compensation cess that has gone into as an input to the g…