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SE FORGE LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
SANDEEP N. BHATT
Pet. Counsel
Anandodaya S Mishra
Rohit G Lalwani
Res. Counsel
Hetvi H Sancheti

Petitioner / Applicant

SE FORGE LIMITED
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Feb 3, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16056 OF 2022

Citation

2023(2) TAXREPLY 7045
Original Order
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ORDER

ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. The petitioner is a SEZ unit engaged in manufacturing of engineering components, tower flanges and bearing rings for wind energy sector and various flanges for other industries holding GSTIN No.24AAKCS1047G1Z. It is authorized to operate as a Special Economic Zone at Vadodara, Gujarat and is engaged in the export of goods under Letter of Undertaking (LUT) from the SEZ unit. 2. The petitioner has received supplies from non- SEZ suppliers wherein some suppliers levy the Integrated Goods and Services Tax (`IGST’ for short). Being an SEZ unit, the petitioner has not been able to utilize the credit which remains untilized in the Electronic Credit Ledger of the petitioner. The petitioner filed refund application in Form GST RFD-01 on 28.9.2020 for the period of September 2018 to December 2019 for the amount of Rs.8,88,079/- in relation to such unutilized Input Tax Credit (`ITC’ for short). It was done under the cat....

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