Page 55 - GSTL_23rd July 2020_Vol 38_Part 4

Zero-rated SEZ supply — High Court issues notice to
Department for non-release of IGST refund despite
appellate orders in favour of assessee
The Delhi High Court Bench comprising Hon’ble Mr. Justice Manmohan
and Hon’ble Mr. Justice Sanjeev Narula on 19-6-2020 issued notice in the W.P.
(C) No. 3620 of 2020 and CM Appl. No. 12895 of 2020 filed by Zones Corporate
Solutions Pvt. Ltd. against Commissioner of Central Goods & Servcies Tax, Delhi
East.
The petitioner in aforesaid petition had sought issuance of directions to
Department to refund ` 1,40,99,149/- along with interest on account of IGST paid
on supply of computer hardware to SEZ unit which amounted to export of
goods. As per petitioner, refund of this amount had become due to them in terms
of two orders dated 23-7-2019 passed by the Commissioner (Appeals), Delhi-I.
Although these orders have attained finality, yet amount has not been refunded.
The case has been listed for 3-7-2020 for further hearing.
REPRESENTED BY : Mr. Ruchir Bhatia with Mr. Hemant Gupta, Advo-
cates, for the Petitioner.
Mr. Harpreet Singh, Senior Standing Counsel, for
the Respondent.

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GST LAW TIMES  23rd July 2020  55