2025 (3) TMI 608

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....Justice M. Jothiraman For the Petitioner : Mr. N. Balasubramanian For the Respondents : Mr. R. Nandakumar for R.1 & R.2, Mr. S. Jeyasingh Standing Counsel for R.3 JUDGMENT Heard both sides. 2. The petitioner is an exporter of pharmaceuticals and surgical goods. He paid a sum of Rs. 12,72,827/- towards IGST. The petitioner's case comes under what is known as Zero Rated Supply. Th....