Case Law Details
Case Name : ETC Agro Processing (India) Pvt Ltd Vs Union of India (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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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 refu
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