M/s KANIKA EXPORTS & ORS. v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s KANIKA EXPORTS & ORS.
v.
UNION OF INDIA & ORS.
W.P.(C) 12512/2021 & W.P.(C) 17538/2022 dated 18.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 39 & 54
Decision : In favour of assessee
Refund – Unutilised ITC – Zero-rated exports and inverted duty structure – Refund applications rejected as time-barred by authorities applying Explanation 2(a) or amended Explanation 2(e) to Section 54 CGST Act – Petitioner contended unamended Explanation 2(e) applicable for unutilised ITC claims with relevant date as end of financial year – Amendment to Explanation 2(e) w.e.f. 01.02.2019 prospective, not applicable to pre-amendment periods – Explanation 2(a) inapplicable to unutilised ITC refunds, Explanation 2(e) governs – Held: Writ petition disposed – Orders set aside – Refund claims not time-barred – Department to process refunds on merits within three months.
Represented By:
Counsel for the Petitioner: N.K. Sharma & Deepak Gautam, Advs. & Rakesh Kumar, Adv, Tarun Gulati, Sr. Adv. with Dinesh Parashar, Advs., Rakesh Kumar, Adv.
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