Can a petitioner who has paid IGST, claim a refund on the ground of zero-rated supply?

Last updated: 10 March 2021
Quick Summary
This judgement from the Karnataka High Court addresses whether a business can claim a refund of Integrated Goods and Services Tax (IGST) if they have already paid it, on the grounds that the supply was zero-rated. The court considered multiple petitions from the same assessee concerning the rejection of their refund claims for various periods. The core issue was the eligibility for a refund in cases of zero-rated supplies where IGST had been remitted.

Court :
Karnataka High Court

Brief :
The petitioner has sought for issuance of writ of certiorari to quash the refund rejection orders. Noticing that W.P.No.13633/2020 relates to rejection of refund order as regards October, 2018;

Citation :
Writ Petition No. 13633/2020

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