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2021 (9) TMI 1303 - HC - GSTRefund of unutilized input tax credit (ITC) - export on the basis that where the export duty is at NIL rate and not exempted - Section 73 of the OGST/CGST Act, 2017 - HELD THAT:- Issue notice. Mr. Mishra, learned Additional Standing Counsel for the Opposite Parties accepts notice on behalf of the Opposite Parties. Learned counsel for the Petitioner shall serve extra copies of the writ petition on him within three days. A reply will be filed within eight weeks and rejoinder thereto, if any, be filed before the next date - List on 16th December, 2021.
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