Case Law Details
KS Commodities Private Limited Vs Assistant Commissioner Division Connaught Place CGST South (Delhi High Court)
Delhi High Court restored the matter to the Appellate Authority as refund claim was rejected without considering the material that establish that input supplies in respect of which ITC was claimed were in respect of export.
Facts- The Petitioner is engaged in export of agricultural commodities. During the relevant tax period, the petitioner had exported rice and sugar. The petitioner, thus, claims that it is entitled to a refund of Input Tax Credit in respect of input supplies for exporting the said commodities.
The petitioner filed an application seeking refund of ITC for the zero rated supplies. The petitioner’s application for refund of ITC was considered by the Adjudicating Authority and it proposed to reject the same. Accordingly, the Adjudicating Authority issued a Show Cause Notice (SCN), inter alia, raising an issue that the petitioner had procured sugar with the levy of 0.1% GST and had utilized the benefit of the Notification No.41/2017 dated 23.10.2017.
It was also proposed that the refund would be restricted to the extent reflecting the petitioner’s return in Form GSTR-2A. In addition, the petitioner was also called upon to provide a reconciliation statement.
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