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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Medical Bureau – Appellant
Versus
Commissioner of Central Goods and Service Tax Delhi North – Respondent
| Table of Content |
|---|
| 1. refund claim for unutilized input tax credit. (Para 2 , 3 , 4) |
| 2. entitlement to refund on zero-rated exports. (Para 5 , 6 , 7 , 8) |
| 3. court's directive on processing refund applications. (Para 9) |
| 4. conclusion and order regarding the refund. (Para 10 , 11) |
JUDGMENT
Manmohan, J. (Oral)--The hearing has been conducted through video conferencing.
2. Present writ petition has been filed seeking direction to the Respondent to refund to the petitioner the amount of Rs.1,35,30,255/-, being unutilized input tax credit for the months of October 2017 to July 2018 along with interest thereon.
3. Learned counsel for the Petitioner states that the present Petition arises on account of the failure of the Respondents to issue the refund due to the petitioner under the provisions of the Integrated Goods & Services Tax Act, 2017 and the Central Goods & Services Tax Act, 2017 [CGST Act] resulting on account of exports made by the Petitioner out of India which are termed as 'Zero rated supplies' in GST.
4. He states that the Petitioner is engaged in the business of purchase and exports of pharmaceutical products. He adds that the Petitioner was registered with the Trade & Taxes
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