Circular 172/04/2022-GST dated 06.07.2022 inapplicable as petitioner is not deemed exporter

Shah Paperplast Industries Ltd. & Anr. Vs Union of India & Ors. (Gujarat High Court) Gujarat High Court held that petitioner being 100% EOU of zero-rated supply without payment of tax is entitled for refund of unutilized ITC. Since petitioner is not deemed exporter para no.2.2 of clarificatory Circular No.172/04/2022-GST dated 06.07.2022 would not be applicable. Facts- The petitioners are engaged in the business of manufacture and export of Tissue Paper, Wrapping Paper, Disposable Plastic Products. etc. being 100% Export Oriented Undertaking (EOU). The present petition has been filed ...