Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

M/S. S.H. EXPORTS vs. COMMISSIONER OF CGST AND ANR.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Priyadarshi Manish
Anjali J. Manish
Ritaj Kacker
Res. Counsel
Sonu Bhatnagar
Venus Mehrotra
Anushree Narain

Petitioner / Applicant

M/S. S.H. EXPORTS
Respondent COMMISSIONER OF CGST AND ANR.
Court Delhi High Court
State

Delhi

Date Nov 11, 2020
Order No.

W.P. (C) 8844/2020

Citation

2020(11) TAXREPLY 3514
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. The petition has been heard by way of video conferencing. : 2. Present writ petition has been filed by the petitioner seeking a direction to the respondents to release the refund qua the refund applications filed by it in respect of export for the months of July and August, 2019. 3. Mr. Priyadarshi Manish, learned counsel for the petitioner states that procured goods had been exported under Section 16 of Integrated Goods and Services Tax Act, 2017 (for short ‘IGST Act’) as zero rated supply without payment of IGST against LUT for the months of July and August 2019 and the petitioner is entitled for the refund of input tax credit, which had been paid as GST on the said goods at the time of procurement. 4. He further states that the petitioner had removed all the discrepancies/deficiencies with regard to July, 2019 refund pointed out by the Assistant Commissioner, GST Delhi South Commissionerate vide deficiency memo dated 30th August, 2019. He emphasises tha....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)