2021 (11) TMI 386

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..... The hearing has been conducted through video conferencing. CM No.39395/2021 (Exemption) Allowed, subject to all just exceptions. Accordingly, applications stand disposed of. WP(C) 12512/2021 Present writ petition has been filed challenging the Order in Original dated 14^th of May 2020 passed by the Deputy Commissioner Division-Okhla, CGST, Delhi South Commissionerate and Order ....

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....des unutilized Input Tax Credit where in zero rated supplies were made without payment of tax which is specifically covered under Section 54 (3) of the Act. Learned Counsel for the Petitioner states that the Original Authority and Appellate Authority both have calculated the period of two years from the date of shipping of the goods i.e. 20^th March, 2018, when it should have been calculated fr....