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MEDICAL BUREAU vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ORS.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Rajesh Mahna
Ruchir Bhatia
Mayank Kouts
Res. Counsel
Harpreet Singh

Petitioner / Applicant

MEDICAL BUREAU
Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ORS.
Court Delhi High Court
State

Delhi

Date Nov 10, 2020
Order No.

W.P. (C) 3917/2020

Citation

2020(11) TAXREPLY 3537
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ORDER

1. The petition has been heard by way of video conferencing. 2. The petitioner by way of the present writ petition challenges the order dated 01st June, 2020 passed by the Appellate Authority whereby the respondent have denied refund due to the petitioner in spite of the fact that the petitioner had made exports of goods outside India and such exports are regarded as zero rated supplies under Section 16 of the Integrated Goods and Services Tax Act, 2017 (for short ‘IGST Act’) on which the petitioner was entitled to refund of input tax credit under Section 54(3) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). The relevant portion of the impugned order reads as under: “8. Summary of decision:- As per notification no. 48/48/2018-Cusoms (NT) dated 04.06.2018 read with circular no. 14/2018-Customs dated 04.06.2018, it was noticed that the export regulations states that “Any IEC holder exporting goods through the FPO....

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