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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Shah Paperplast Industries Ltd. – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr.Uchit N.Sheth for the petitioners and learned advocate Ms. Hetvi H. Sancheti for the respondents.
2. Rule returnable forthwith. Learned advocate Ms. Hetvi Sancheti waives service of notice of rule on behalf of the respondents.
3. This group of petitions involve similar issue of denial of refund of tax in view of Circular No.172/04/2022-GST dated 06.07.2022 issued under section 168 of the Central Goods and Service Tax Act, 2017 (For short “the GST Act”).
4. For the sake of convenience, Special Civil Application No.18892 of 2023 is treated as a lead matter.
Facts :
5. Brief facts of Special Civil Application No.18892 of 2023 are that the petitioners are engaged in the business of manufacture and export of Tissue Paper, Wrapping Paper, Disposable Plastic Products. etc. being 100% Export Oriented Undertaking(EOU).
6. The petitioners purchased raw materials from the registered suppliers under the GST Act which was utilised for manufacture of the finished products for the purpose of export.
7. Section 54 (3) of the GST Act provides for grant of refund of unutilised input tax credit in case of zero-rated supplies made without payment of
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....
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 eligibility of a merged entity for ITC refund is recognized under GST, allowing inclusion of export proceeds from previous tax regimes.
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.
Taxpayers are eligible for refunds of accumulated input tax credit even when input and output supplies are identical, as clarified through legislative amendments.
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