Section 54 of the CGST Act, 2017— Refund -- The petitioner sought direction to the respondents to refund Rs. 1,40,99,149/- due to the petitioner along with interest which the respondents have failed to release despite two orders dated 23rd July, 2019 passed by the learned Commissioner (Appeals)-I, Delhi, which have attained finality. The petitioner submitted that refund is due under the provisions of the IGST Act, 2017 on account of exports made and supplies of computer hardware goods made to SEZ units, which are termed as ‘zero rated supplies’ in GST. The respondent accepted notice and submitted for ten days period.
Held that:-The Hon’ble High Court directed to the matter to be listed on 03.07.2020.—Zones Corporate Solutions Pvt. Ltd. Vs Commissioner of Central Goods & Services Tax Delhi East & Anr. [2020] 25 TAXLOK.COM 037 (Delhi)