Case Law Details
Case Name : Svera Agro Limited Vs Commissioner of Central Tax And GST ( Delhi High Court)
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All High Courts Delhi High Court
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Svera Agro Limited Vs Commissioner of Central Tax And GST ( Delhi High Court)
The Hon’ble Delhi High Court in M/s. Svera Agro Ltd. v. Commissioner of Central Tax [W.P. (C) No. 11926 of 2023 dated February 29, 2024], quashed the deficiency memo requiring the assessee to furnish CA certificate for seeking refund of unutilized ITC, since proviso to Rule 89(2)(m) waive the requirements of furnishing CA certificate in case refund is sought for unutilized ITC.
Facts:
M/s. Svera Agro Ltd. (“the Petitioner”), filed a refund application for claiming refund of unutilized ITC, which was rejected by...
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