Lupin Limited Nagpur Vs State of Maharashtra And Ors
Date: November 20, 2025
Subject Matter
SEZ Unit is entitled to claim the refund of unutilised ITC accumulated under Rule 89
Summary
The petitioner, an SEZ Unit manufacturing chemical products, filed multiple refund applications for unutilized accumulated ITC (tax period May 2021 to March 2022). The ITC accumulated because the unit's outward supplies (exports) were made without ta…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT The petitioner – Company has approached this Court with following substantive prayer: “i. that this Hon’ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner’s ca…