Exclusive : HC to hear petitions challenging Input Tax Credit refund unavailability against exempt supplies

Delhi HC issues notice to Revenue in writ petitions filed by two petitioners seeking refund of CGST & IGST paid on input costs for providing educational services and supply of books respectively, in terms of Section 54(3) of CGST Act; According to petitioners, the action of denying facility of seeking refund to suppliers who are engaged in supply of exempted goods / services is arbitrary, illegal, violative of principles enshrined under Article 14 of Constitution; Petitio...