GST Cafe – SEZ Units Eligible For Refund of Unutilised ITC Distributed By ISD – Gujarat HC October 14, 2020
Published in: GST Cafe
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We are pleased to share with you the copy of our latest publication of GST Café, a briefing on the judgment of the Hon’ble Gujarat High Court in Britannia Industries Ltd. v. Union of India & Ors. In this present case, the Court allowed the refund claim filed by the Petitioner’s SEZ unit in respect of the input tax credit distributed by the input service distributor (ISD) registration, where such credit remained unutilised in the hands of the SEZ unit.
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We trust that you will find the same useful. Looking forward to receiving your valuable feedback.
For any details and clarifications, please contact to:
Mr. Shammi Kapoor at [email protected]