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NITREX CHEMICALS INDIA LTD vs. ASSISTANT COMMISSIONER GOODS AND SERVICE TAX DIVISION VIII VALSAD
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Ar Chauhan
Punit B Juneja
Res. Counsel
Utkarsh R Sharma

Petitioner / Applicant

NITREX CHEMICALS INDIA LTD
Respondent ASSISTANT COMMISSIONER GOODS AND SERVICE TAX DIVISION VIII VALSAD
Court Gujarat High Court
State

Gujrat

Date Jan 24, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 12375 of 2021

Citation

2025(1) TAXREPLY 12353
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Punit B. Juneja for the petitioner and learned advocate Mr. Utkarsh R. Sharma for the respondent. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for direction to the respondent to refund the compensation cess that has gone into as an input to the goods exported in the Financial Year 2017-2018 as per the provisions of section 54 of the Central/State Goods and Service Tax Act, 2017 (For short “the GST Act”). 3. Brief facts of the case are that the petitioner was exporting Nitrocellulose to various countries across the world as per the provisions of Section 54 of the GST Act read with section 16 of the Integrated Goods and Service Tax Act, 2017 (For short “the IGST Act”). The petitioner was entitled to refund of the IGST paid on the zero-rated supplies in form of export which have been undertaken by the ....

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