Whether refund of unutilized ITC for zero rated supplies effected by an SEZ Unit shall be provided to supplier

Brief summary of the case Court: Madras High CourtNumber: W.P(MD) No.949 of 2022Petitioner: M/s. ATC Tires Private LimitedRespondent: Joint Commissioner of GST Date of decision: 08.03.2022Judges: The Honourable Mr.justice C.Saravanan Download M/s. ATC Tires Private Limited vs Joint Commissioner of GST