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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Atul Limited – Appellant
Versus
Assistant Commissioner, CGST And Central Excise Division VIII (VALSAD) – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Abhay Y. Desai for the petitioners and learned advocate Ms. Hetvi H. Sancheti for respondents.
2. Since all these petitions pertain to refund claim of the same petitioner for different periods, they have been heard together and would be disposed of by this common judgment.
3. Rule returnable forthwith. Learned advocate Ms. Hetvi Sancheti waives service of notice of rule on behalf of the respondents.
4. For the sake of convenience facts are recorded from Special Civil Application No.9876 of 2025.
5. Brief facts of the case are that the petitioner no.1 company is engaged in the manufacture and sale of various chemical products including the supply of the said products to SEZ units as well as exports outside India. The petitioner is registered under the provisions of the Central/State Gods and Service Tax Act, 2017 (for short ‘the GST Act’) in the State of Gujarat.
6. In order to manufacture the finished products, the petitioner requires power in the form of electricity. Therefore, in October, 2020 the petitioner purchased coal from the market to generate its own captive power via the captive power plant for use in the manufacturi
Taxpayers are entitled to refunds of unutilized input tax credits, including compensation cess, for zero-rated supplies under the GST framework when exported goods do not incur Cess.
The court established that exports classified as zero-rated supplies are eligible for refunds of input cess, reinforcing the principles of GST applicability.
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.
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....
Special Economic Zone units are eligible for GST refunds as per Section 54 of the CGST Act if suppliers have not claimed refunds themselves, notwithstanding the requirements of applicable GST laws.
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.
Taxpayers are eligible for refunds of accumulated input tax credit even when input and output supplies are identical, as clarified through legislative amendments.
The main legal point established in the judgment is that a petitioner is entitled to an IGST refund for zero-rated supply exports under the relevant provisions of the IGST Act and CGST Act, despite a....
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