Case Law Details
ETC Agro Processing (India) Pvt Ltd Vs Union of India (Calcutta High Court)
Calcutta High Court has directed the re-adjudication of a time-barred IGST refund claim in the case of ETC Agro Processing (India) Pvt Ltd against Union of India. The denial of the refund was based on an entry in a notification that had been declared unconstitutional by the Supreme Court.
The petitioner sought a direction for the refund of the IGST amount already paid based on an entry in a notification. The refund claim was denied on the grounds of alleged limitation.
Based on the analysis of the arguments and the factual and legal position, the Calcutta High Court directed the re-adjudication of the time-barred IGST refund claim. The denial of the refund, based on an unconstitutional notification, was set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
