HC allows Refund of IGST lying in Electronic Credit Ledger

IPCA Laboratories Ltd. Vs Commissioner (Gujarat High Court) The issue raised in the present writ application is no longer res integra in view of the judgement and order passed by this Court dated 11th March 2020 in the case of M/s. Britannia Industries Limited vs. Union of India [Special Civil Application No.15473 of 2019].We take notice of the fact that M/s. Britannia Industries Limited (supra) is based on M/s. Amit Cotton Industries vs. Principal Commissioner of Customs [Special Civil Application No.20126 of 2018 decided on 27th June 2019]. In view of the aforesaid, the writ applicant could ...