Case Law Details
Case Name : Platinum Holdings Pvt. Ltd. v. Additional Commissioner of (GST Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Platinum Holdings Pvt. Ltd. v. Additional Commissioner of GST (Madras High Court)
SEZ falls within the meaning of ‘any person’ as given under Section 54 of CGST Act and shall be entitled to refund
The Hon’ble Madras High Court in the case of Platinum Holdings Pvt. Ltd. v. Additional Commissioner of GST & Central Excise [W.P.No.13284 of 2020 decided on August 11, 2021] has held that a Special Economic Zone (SEZ) falls withing the meaning of ‘any person’ under the
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