SEZ falls within the meaning of 'any person' as given under Section 54 of the CGST Act and shall be entitled to refund

Last updated: 15 October 2021

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Quick Summary

The Madras High Court has ruled that a Special Economic Zone (SEZ) qualifies as 'any person' under Section 54 of the CGST Act. This means SEZs are entitled to claim refunds for taxes erroneously paid on supplies that should have been zero-rated. The court found that the refund provisions apply broadly to any entity making an application, including SEZs.

Court :
Madras High Court

Brief :
The Hon'le Madras High Court in the case of Platinum Holdings Pvt. Ltd. v. 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") 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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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