FedEx Express Transportation And Supply Chain Services (India) Private Limited Vs Additional Commissioner
Date: August 4, 2022
Subject Matter
GST Refund Case: Appellate Authority Ordered to Accept Additional Evidence on SEZ Supplies
Summary
Summary: This common order addresses two writ petitions challenging an Order in Appeal dated July 30, 2021, which rejected the petitioner's refund claims for input tax paid on zero-rated supplies to Special Economic Zone (SEZ) units. The petitioner,…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT 1. Since the issue involved in both the Writ Petitions being one and the same, they are heard together and disposed of by this Common Order. W.P. No. 2498 of 2018 is taken as a lead petition in deciding the issue involved. 2. The present Writ Petitions came to be filed to declare the Order in Appeal No. VIZ-GST-000-APP-021-21…