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REGAL ENGINEERS & CONTRACTORS PVT LTD. vs. ASSISTANT COMMISSIONER OF CGST & CE & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
K. Aarthy
Res. Counsel
Revathi Manivannan

Petitioner / Applicant

REGAL ENGINEERS & CONTRACTORS PVT LTD.
Respondent ASSISTANT COMMISSIONER OF CGST & CE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 14, 2024
Order No.

W. P. No. 29256 of 2024

Citation

2024(10) TAXREPLY 11301
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ORDER

ORDER This writ petition has been filed seeking for a direction to the Respondent to process the refund application filed vide ARN AA331017993212E dated 22.02.2018 and sanction the refund along with interest. 2. Ms.Revathi Manivannan, learned Senior Standing Counsel takes notice on behalf of the Respondent. 3. By consent, this Writ Petition is taken up for final disposal at the stage of admission itself. 4. The petitioner concern is engaged in the business of civil contracting works and registered under GST vide GSTIN 33AAHCR7067C1ZG. During the course of the business, the Petitioner has supplied goods to M/s Vishay Precision Transducers India Pvt Ltd. which is a Special Economic Zone (SEZ) unit in the month of October, 2017 for the taxable value of Rs. 27,50,408/- and paid Rs. 4,95,073/- towards IGST. 5. Learned counsel for the petitioner would submit that as per Section 16 of IGST Act, 2017 the supplies made to SEZ unit are treated as Zero Rate Supplies. As per....

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