Case Law Details
Case Name : Sethi Sons (India) Vs Assistant Commissioner And Ors. (Delhi High Court)
Appeal Number : W.P.(C) 4179/2022
Date of Judgement/Order : 22/12/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Sethi Sons (India) Vs Assistant Commissioner And Ors. (Delhi High Court)
In a recent verdict, the Delhi High Court ruled in favor of Sethi Sons (India) in their petition against the denial of a refund of unutilized input tax credit (ITC) related to Goods and Services Tax (GST) on zero-rated supplies from July 2017 to March 2018.
The petitioner contested the rejection of their refund application by the Proper Officer, citing its filing beyond the stipulated
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