https://www.taxtmi.com/caselaws?id=442772 The Delhi HC set aside orders by the Adjudicating Authority and Appellate Authority regarding refund of Input Tax Credit for zero-rated supplies. The petitioner had provided relevant material establishing that input supplies were related to export of sugar, but neither authority discussed the invoices or material produced. The authorities failed to provide reasons for not considering the material relevant for establishing correlation between input supplies and sugar exports. The petitioner's appeal was restored for reconsideration on merits and the impugned order was set aside. en-us Mon, 28 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442772 The Delhi HC set aside orders by the Adjudicating Authority and Appellate Authority regarding refund of Input Tax Credit for zero-rated supplies. The petitioner had provided relevant material establishing that input supplies were related to export of sugar, but neither authority discussed the invoices or material produced. The authorities failed to provide reasons for not considering the material relevant for establishing correlation between input supplies and sugar exports. The petitioner's appeal was restored for reconsideration on merits and the impugned order was set aside. Case-Laws GST Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442772