Rule 89(4) of CGST Rules not Applicable on Refund of Integrated Tax Paid on Zero-Rated Supply: Delhi HC [Read Order]

By Kalyani B. Nair - On June 15, 2023 6:50 pm - 2 mins read
CGST Rules - Refund - Integrated Tax Paid - Tax Paid - Zero-Rated Supply - Supply - Delhi High Court - taxscan

A Division Bench of the Delhi High Court ruled that Rule 89(4) of the Central Goods and Services Tax (CGST) Rules, 2017 is inapplicable to cases of refund of integrated tax paid on zero rated supply. The petitioner, Ohmi Industries Asia Private Limited, filed an application seeking refund of and amount of ₹ 3,99,187/- being…

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