Medical Bureau vs. Commissioner Of Central Goods And Services Tax Delhi North & Ors.

W.P.(C)/3917/2020HC DelhiGSTCNR DLHC01019044202010 November 2020Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SANJEEV NARULA4 pages

For Petitioner: Mr. Rajesh Mahna, Advocate with Mr. Ruchir Bhatia, Mr. Mayank Kouts and Mr. Ramanand Roy, AdvocatesFor Respondent: Mr. Harpreet Singh, Senior Standing Counsel. % Date of Decision: 10th November, 2020

AI SummaryRemanded

Held

The Court held that the circular dated June 4, 2018, was neither clarificatory nor did it determine the eligibility for refund of Input Tax Credit on exports. The new procedure prescribed by the circular could not be applied retrospectively.

Facts

The petitioner challenged an order denying GST refund for exports made in August and September 2017. The denial was based on a circular issued in June 2018, which was not effective retrospectively.

Key Issues

Whether a circular issued in 2018 can be applied retrospectively to deny refund of input tax credit for exports made in 2017. Whether the circular affects the substantive right to claim refund under the IGST and CGST Acts.

Sections Cited

Section 16, Section 54(3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

WP(C) 3917/2020 Page 1 of 4 $~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 3917/2020 MEDICAL BUREAU ...... Petitioner Through: Mr. Rajesh Mahna, Advocate with Mr. Ruchir Bhatia, Mr. Mayank Kouts and Mr. Ramanand Roy, Advocates. versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ORS. ...... Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel. % Date of Decision: 10th November, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

J U D G M E N T MANMOHAN, J (Oral)

The petition has been heard by way of video conferencing. :

The petitioner by way of the present writ petition challenges the order dated 01st June, 2020 passed by the Appellate Authority whereby the respondent have denied refund due to the petitioner in spite of the fact that the petitioner had made exports of goods outside India and such exports are regarded as zero rated supplies under Section 16 of the Integrated Goods and Services Tax Act, 2017 (for short ‘IGST

The judgment continues below.

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