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 Court
Number: W.P(MD) No.949 of 2022
Petitioner: M/s. ATC Tires Private Limited
Respondent: Joint Commissioner of GST
Date of decision: 08.03.2022
Judges: The Honourable Mr.justice C.Saravanan

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