Platinum Holdings Private Limited Vs Additional Commissioner of GST(Appeals)
Date: August 11, 2021
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): JUSTICE ANITA SUMANTH
Subject Matter
SEZ unit is eligible to claim refund of unutilized Input Tax Credit (ITC)
Summary
The statutory scheme for refund under the CGST and SGST Acts, permits any entity to seek a refund of taxes or other amounts paid under the provisions of the Act, subject to satisfaction that is it so entitled, and that there is no double claim…
The petitioner is a Special Economic Zone (SEZ) and has effected purchases from several suppliers/vendors for the development of the SEZ. I am concerned in these writ petitions with the rejection of the request of the SEZ/petitioner for refund of taxes paid under the Central Goods and Services Tax Act, 2017 (in short ‘CGST Act’), State Goods and Services Tax Act, 2017 (in short ‘…