Alkesh Tacker HUF Vs Union of India & Ors.
Date: August 11, 2025
Subject Matter
Refunds for zero-rated supplies are incentives for exporters and should not be impermissibly held up on technicalities
Summary
The petitioner, an exporter of cordless sets and other items, filed a writ petition challenging a refund rejection order. The petitioner had made zero-rated supplies between September and December 2021 and applied for a refund of unutilized Input Tax…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner challenging the impugned Refund Rejection Order dated 14th November, 2024. 3. The brief background of the case is that the Petitioner had purchased certain products being cordless sets and other items and had paid GST on the said purchases.…