(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned advocate Mr.Hardik V. Vora for the
petitioner in Special Civil Application No.26250 of 2022 and
learned advocate Mr.Uchit Sheth for the petitioners in Special
Civil Application No.20341 of 2022 and Special Civil
Application No.19279 of 2023 and learned advocate
Mr.Maunil G. Yajnik for the respondents.
2. All these three petitions pertain to the challenge to the
NEUTRAL CITATION
C/SCA/26250/2022 ORDER DATED: 28/03/2025
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Circular No.125/44/2019-GST-dated 18/11/2019 as well as
para-5 of the Circular No.45/19/2018-GST-dated 30/05/2018
issued under Section 168 of the Central Goods and Services
Tax Act, 2017 (GST Act) to the extent that they clarify that the
refund of fund being utilized Input Tax Credit qua Cess will
not be admissible if exports are made in payment of IGST.
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