IPC A LABORATORIES LTD. Vs. COMMISSIONER

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

(2.) The facts giving rise to this writ application may be summarized as under:

(3.) The writ applicant is a pharmaceutical company. One of the manufacturing facilities of the writ applicant - company is located in a Special Economic Zone at Kandla, Gandhidham. The writ applicant claims that it is authorized to operate as a Special Economic Zone at the Kandla SEZ, Kandla, Kutch and is engaged in the export of goods under the Letter of Undertaking (LUT) from the SEZ Unit. In the year 2017-18, the writ applicant accumulated Input Tax Credit (ITC) to the tune of Rs.21,66,887.00. The ITC accumulation was on account of :