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Case Name : Kuehne Plus Nagel Private Limited Vs Union of India & Ors. (Gujarat High Court)
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Kuehne Plus Nagel Private Limited Vs Union of India & Ors. (Gujarat High Court)

Can CA Certificate issued by Chartered Accountant be considered by Authority as an authentic document for claiming a refund of unutilized ITC

This case concerns Kuehne Plus Nagel Private Limited (the petitioner) seeking a refund of unutilized Input Tax Credit (ITC) for export of services. The core issue revolves around the requirement of Foreign Inward Remittance Certificates (FIRCs) versus the acceptance of a Chartered Accountant’s certi

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Jyoti Baluni is a practicing Chartered Accountant with specialization in indirect taxes, particularly GST. She has represented clients in Litigation, compliances, classification and valuation disputes and frequently contributes to professional publications. View Full Profile

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