Calcutta HC Directs Re-Adjudication of Time-Barred IGST Refund Claim Based on Unconstitutional Notification

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 f...