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2023 (9) TMI 394 - DELHI HIGH COURTMaintainability of petition - availability of alternative remedy - Refund of Input Tax Credit (ITC) - zero-rated supplies - input supplies for exporting rice and sugar - HELD THAT:- The petitioner had produced the relevant material to establish that input supplies in respect of which ITC was claimed were in respect of export of sugar. Neither the Order-in-Original dated 27.10.2022 passed by the Adjudicating Authority nor the impugned order passed by the Appellate Authority discusses the aforesaid invoices and the material produced by the petitioner. None of the said orders indicate any reason as to why the authorities have not considered the said material to be relevant for establishing that the input supplies in respect of which refund was claimed, were directly corelated to export of sugar. The petitioner’s appeal before the learned Appellate Authority for reconsideration on merits restored - impugned order set aside - petition disposed off.
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