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BHARGAV D. KARIA, NIRAL R. MEHTA
Torrent Pharmaceuticals Ltd. – Appellant
Versus
Union of India – Respondent
ORDER :
Bhargav D. Karia, J.
1. Rule returnable forthwith. Learned advocate Mr. P.Y. Divyeshvar waives service of notice of rule for respondent no.2 and learned advocate Mr. Utkarsh Sharma waives service of notice of rule for respondent no.4.
2. Heard learned advocate Mr. Anand Nainawati for the petitioner, learned advocate Mr. P.Y. Dvyeshvar for respondent no.2 and learned advocate Mr. Utkarsh Sharma for respondent no.4.
3. These petitions are filed arising out the order passed by the Commissioner (Appeals) dated 07.03.2019 in Appeal Nos.207 and 208/2018-19, whereby the Commissioner (Appeals) allowed the appeals filed by the department setting aside the orders sanctioning the refund for the months of July, 2017 and August, 2017 by the adjudicating authority. Special Civil Application Nos.17988 and 17989 of 2019 are filed against the common order dated 07.03.2019 passed by the Commissioner (Appeals) in Appeal Nos.207 and 208/2018-19. Special Civil Application No.18874 of 2021 and Special Civil Application No.6600 of 2022 are filed challenging the show cause notice dated 02.12.2021 and the common order in original dated 16.02.2021, which were issued and passed for giving effect to the o
Transitional credit recognized in GST Form TRAN-1 must be considered for refund claims under Section 54 of the CGST Act, regardless of its verification timing.
The court established that transitional CENVAT credit can be carried forward into the GST regime and utilized for claiming refunds under the CGST Act, rejecting hyper-technical interpretations by aut....
The eligibility of a merged entity for ITC refund is recognized under GST, allowing inclusion of export proceeds from previous tax regimes.
The court ruled that system delays in transitioning Input Tax Credit should not prevent a taxpayer from obtaining a refund, emphasizing the need for operational efficiency in tax administration.
Petitioners entitled to refund of unutilized input tax credit as exporters, while Circular No. 172/04/2022 restricting such claims based on deemed exports deemed inapplicable.
Refund of unutilized CENVAT credit due to closure is not permitted under Section 11B(2)(c) post 01.04.2012 amendments.
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