SEZ entitled to GST refund as it falls within the meaning of ‘any person’ under Section 54 r/w Rule 89
Court :
Madras High Court
Brief :
The Hon’ble Madras High Court in the case of Platinum Holdings Pvt. Ltd. Vs. Additional Commissioner of GST & Central Excise [W.P.No.13284 of 2020 decided on August 11, 2021] has held that a Special Economic Zone ("SEZ") falls withing the meaning of ‘any person’ under the provisions of Section 54 of the Central Goods and Services Tax Act, 2017 ("CGST Act") Act dealing with applications for refund read with Rule 89(1) of the Central Goods and Services Tax Rules, 2017 ("CGST Rules").
Citation :
W.P.No.13284 of 2020 decided on August 11, 2021
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Bimal Jain
Published in GST
Views : 402
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