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KS COMMODITIES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER DIVISION
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Karan Sachdev
Agrim Arora
Res. Counsel
Sonu Bhatnagar
Monica Benjamin

Petitioner / Applicant

KS COMMODITIES PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER DIVISION
Court Delhi High Court
State

Delhi

Date Aug 28, 2023
Order No.

W.P.(C) 8221/2023

Citation

2023(8) TAXREPLY 7883
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an Order-in-Appeal (No. 18/2023-24) dated 21.04.2023 (hereafter ‘the impugned order’) passed by the Additional Commissioner, CGST Appeals-II, Delhi whereby the petitioner’s appeal against an Order-in-Original dated 27.10.2022 passed by the Adjudicating Authority, was rejected. 2. The petitioner is, inter alia, engaged in export of agricultural commodities. During the relevant tax period (December, 2021), the petitioner had exported rice and sugar. The petitioner, thus, claims that it is entitled to refund of Input Tax Credit (hereafter ‘ITC’) in respect of input supplies for exporting the said commodities. 3. The petitioner filed an application for seeking refund of ITC for the zero rated supplies on 19.08.2022. The petitioner’s application dated 19.08.2022 for refund of ITC was considered by the Adjudicating Authority and it proposed to reject the same. Accord....

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