GST UPDATE
????Desk of CA. Praveen Sharma
Series- 465????
1- Delhi High Court in the case of Sethi Sons.
2- The petitioner has filed the present petition, essentially, aggrieved by the denial of refund of unutilised input tax credit (ITC) accumulated in respect of the GST paid on inputs in respect of the zero-rated supplies.
3- There is no dispute that the petitioner had attempted to file an application for refund on the GST portal twice but its application could not be uploaded on account of technical glitches.
4- It is not disputed that the petitioner had also made a complaint and a ticket for the same was also raised.
5- This court direct the proper officer to examine the petitioner’s claim for refund and process the same, if it is found that the petitioner is entitled to the same.
Reference case laws cited:-
Ezzy Elctricals Versus State of Gujarat — (Gujarat)
Anuj Gupta Versus Commissioner of GST, Delhi North — (Delhi)
Bhargava Motors Versus Union of India — (Delhi)
Lenovo India Pvt. Ltd. Versus The Joint Commissioner of GST (Appeals-1) — (Madras)
Indglonal Investment and Finance Ltd. Versus Income Tax Officer — (DELHI)
Read More:https://www.edatabook.com/c-detail/3888 Check the Draft reply of GST Notice and Appeal format in our EdataBook
Stay tuned and Save my number for any query +91-9871530610.
CA. Praveen Sharma
0 Comments: