application were fully
processed.
(iii) That the petitioner has already availed of IGST deferral amounting to
Rs.93,17,16,488/-.
(iv) The petitioner ... import of solar modules would be subjected to
customs duty and IGST, contrary to the provisions of the 2019 Regulations. Mr
Ghosh submits that
Integrated Goods
and Service Tax Act, 2017 (hereinafter referred to „ IGST Act ‟)
and Delhi Goods and Services Act, 2017 on account of exports
made ... refund due to the petitioner is violative of Section 16 of
IGST Act as well as Sections 54 and 56 of the Central Goods
CGST
Act, 2017 read with relevant provisions of the IGST
Act, 2017 , the Delhi State GST Act, 2017 & Section 11
of the GST (Compensation ... CGST Act, 2017 read with
relevant provisions of the IGST Act, 2017 , the Delhi
SGST Act, 2017 & Section
CGST Act,
2017 read with Section 20 of IGST Act, 2017;
(ii) I hereby confirm the demand of Interest on
aforementioned inadmissible availed ITC demanded ... CGST Act 2017 read with the DGST Act,
2017 and IGST Act , 2017
(iii) I hereby confirm the equivalent penalty of Rs.
This
Delhi GST Act, 2017 and Section 20
of the IGST Act, 2017;
ii) the ITC amounting to Rs. 45,94,656/-from above
ineligible ... Delhi GST Act, 2017 and Section 20
of the IGST Act, 2017 alongwith applicable interest under
Section 50 of the CGST Act, 2017 read with
Integrated Goods and Services Tax Act, 2017 (hereinafter, ' IGST Act ').
W.P.(C) 17182/2025 Page 1 of 4
This is a digitally ... constitute 'Zero Rated Supply' under Section 16(1) of the IGST
Act.
9. One of the conditions for constituting 'Zero Rated Supply
impugned order is that they have made the export after
payment of IGST and have claimed refund of IGST under Section ... promoters of the same. According to the Department, the
firms had obtained IGST refund to the tune of Rs. 45.75 crores which was
erroneously given
with rule 92 (3) of CGST Rules, 2017.
A. Rs. 0/- towards IGST (T).
W.P.(C) 13180/2025 Page 2 of 8
This ... filed refund claim of Rs. 14,72,080/- Rs. 14,72,080/-
(IGST Rs. 0/-, CGST-Rs. 1,86,048/- & SGST- (IGST
Seventy Six Thousand Seven
Hundred Seventy One and Fifty Two Paise only)
(IGST: Rs.0/-, CGST: Rs.3988385.76/- & SGST:
Rs.3988385.76/-) towards ... CGST Act,
2017 / DGST Act, 2017 respectively, read with Section
20 of IGST Act, 2017 read with Rule 121 of the CGST
Rules
aside due to the fact that the Input Tax Credit of IGST
has been wrongly denied on the ground of mismatch between GSTR ... Central Goods and Service Tax Rules which could auto upload credit of
IGST in GSTR-2A against the imports.
8. This Court has heard
