ALKESH TACKER HUF REPRESENTED BY ITS KARTA ALKESH TACKER v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
ALKESH TACKER HUF REPRESENTED BY ITS KARTA ALKESH TACKER
v.
UNION OF INDIA & ORS.
W.P.(C) 2486/2025 dated 12.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 89 & 96(A)
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund – Export of goods – Zero rated supply – Refund of unutilized ITC rejected on ground LUT filed after refund period – Petitioner submits exports made only after filing of LUT, hence rejection ground unsustainable – All required documents sought in SCN duly furnished and acknowledged by authority – Rejection based on technical plea contrary to Rule 89 of CGST Rules and against scheme of zero-rated exports – Held: Writ petition disposed – Order set aside – Department to process and credit refund with statutory interest within two weeks failing which enhanced interest @12% to apply – Commissioner to issue instructions to prevent hardships in refund processing.
Represented By:
Counsel for the Petitioner: Kanishk Rana, Adv
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