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March 2023

Goods and Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang
Chartered Accountants
Reading Time 6 mins
I. HIGH COURT 73 Prerana Enterprises vs. Commissioner of Delhi Goods & Service Tax  2022-TIOL-227-HC-DEL-GST  Date of order: 7th February, 2022   Refund for the zero-rated supply of goods and/or services requires to be granted in terms of the provisions of the law. FACTS Refund for April to September 2020 was sought by a proprietary concern – petitioner herein along with applicable interest under section 56 of the CGST Act. The petitioner exported zero-rated dental care solutions and he is duly registered under the CGST Act and had filed the refund application in the prescribed form. However, the refund application was not processed by the revenue. The petitioner submitted to the Court that in terms of sections 54(6) and 54(7) of the CGST Act read with Rule 91(2) of the CGST Rules, the proper officer is required to refund at least 90 per cent of the refund claimed when zero-rated goods or services are supplied by a registered person within seven days from the date of acknowledgment issued under section 90(1) or (2) and as per section 54(7) of CGST Act, the whole amount requires to be refunded within sixty days from the date of receipt of the refund application whereas the time limit had already expired and he relied upon the order of Hon. Delhi High Court in W.P. (e) 4205/2020 Jan International vs. Co
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