M/s GITWAKO FARMS INDIA PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Purushaindra Kumar Kaurav, Justice
M/s GITWAKO FARMS INDIA PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 9146/2022 dated 10.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 103
Decision : In favour of assessee
GST reimbursement claim – Frozen meat supply to Indian Army – Department clarifications held supply exempt under Notification No. 2/2017-CT(R) – Contract amended excluding GST reimbursement – Advance rulings by RAAR and RAAAR held supply taxable at 5% as branded goods in unit containers – Rulings binding under Section 103 CGST Act – Petitioner deposited GST per rulings – Held: Exemption notification inapplicable – Respondents to reimburse GST balance within 3 months with 6% interest thereafter.
Represented By:
Counsel for the Petitioner: Pranay Mohan Govil, Adv. with Priya Katare, Adv. & Shagun Chopra, Adv.
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