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2023 (5) TMI 1232 - DELHI HIGH COURTRefund of Input Tax Credit (ITC) - goods supplied to SEZ Units (zero-rated supply) effected during the period of August 2017 to March 2018 - rejection on the ground that it was time-barred - HELD THAT:- It is stated that in the present case, the zero-rated supplies are stated to have been made between August 2017 to March 2018. According to the petitioner, the refund in respect of the supplies made during the period of February 2018 to March 2018, is within the period of limitation; if the period after 01.03.2020 to 28.02.2022, is excluded - It is apparent that neither the Adjudicating Authority nor the Appellate Authority has considered the petitioner’s claim that the delay is required to be condoned. It is considered apposite to set aside the orders dated 26.05.2021 and 25.02.2022 impugned in this petition, and remand the matter to the Adjudicating Authority for considering afresh - petition allowed by way of remand.
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