Held - It was also the case of the petitioner that since it was a SEZ unit making zero rated supplies under the GST, was not in a position to utili.....

HELD - The petitioners export specifically falls under such category in proviso to Section 54(2) of the Act. Proviso to Rule 89(1) is only an excep.....

Held - In view of the aforesaid, the writ applicant could be said to be entitled to claim the refund of the IGST lying in the Electronic Credit Led.....

Held - The provisions of Section 54 of the CGST Act, providing for a refund, apply to any person who claims such refund and who makes an applicatio.....

Held - In facts of the present case, instead of Rule 96 as was applicable in case of M/s. Amit Cotton Industries(supra), Rule 89 would be applicabl.....

Held - On comprehending the Rule 89(1), the second proviso unambiguously stipulates that in respect of supplies to SEZ units/developers, the refund.....