FIRCs need not match Transaction-wise if Periodic remittance is proven and quashes demand, denial of ITC

Last updated: 28 October 2025

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Transformative Learning Solutions Pvt. Ltd. v. Commissioner, CGST Delhi East &Anr. [W.P.(C) 4987/2025 &CM APPL. 22937/2025, order dated September 24, 2025] held that foreign exchange realization certificates (FIRCs) submitted by exporters need not match invoice-wise or transaction-wise, and that periodic remittance supported by total benefit claimed is sufficient for GST refund.

Citation :
W.P.(C) 4987/2025 &CM APPL. 22937/2025, order dated September 24, 2025]

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Bimal Jain

Published in GST
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