1. Rule. Respondent Nos.2 to 5 waive service. With the consent of
the Petitioner and Respondent No.2 to Respondent No.5, Rule made
returnable forthwith and heard finally.
2. The present Writ Petition filed under Article 226 of the
Constitution of India seeks to challenge two Orders-in-Appeal Nos. DC/ APP-
1/ P-488/ 22-23/ 27AAFCH1404FIZ2/ HMD SEAL/ ORDER/ 23-24/195 (for
the period July 2021 to September 2021) and DC/ APP-1/ P-489/ 22-23/
27AAFCH1404F1Z2/ HMD SEAL/ ORDER/ 23-24/ 196 (for the period
October 2021 to December 2021) both dated 10.08.2023 passed by the
Deputy Commissioner of State Tax, PUN-APP-E-001, the 4 th Respondent
herein, upholding the rejection of refund of unutilized Input Tax Credit
(“ITC”) relating to zero rated supplies (Exports) of goods and services.
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