HC: Assessee cannot suffer for system inefficiency, grants partial ITC refund on exports

Delhi HC grants partial refund of ITC paid in cash noting that assessee had to pay the tax as it could not use and exploit the ITC while making exports in the months of July and August, 2017; Observes that, “Petitioner cannot be made to suffer on account of failure on the part of the Respondents in devising smooth transition to GST regime w.e.f. 01.07.2017, from the erstwhile indirect taxation structure”; Rejects the hyper technical objections raised by the Reve...