2025-VIL-449-MAD
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SGST High Court Cases

GST - SEZ Unit, Zero-rated Supplies, Refund under Section 54 of the CGST Act, 2017 r/w Rule 89 of the CGST Rules, 2017 - Petitioner claimed refund of GST paid by its suppliers on supplies made to the petitioner, as the petitioner's status as a SEZ unit was not reflected in the GST portal. The petitioner's refund claims were rejected by the revenue authorities - Whether the petitioner, being a SEZ unit, is entitled to claim refund of GST paid by its suppliers on supplies made to the petitioner – HELD – In terms of Special Economic Zone Act, 2005, goods or services exported out of, imported into, or procured from the Domestic Tariff Area by a SEZ unit are exempt from taxes, duties or cess. This special dispensation under the SEZ Act has an overriding effect over the CGST Act, 2017 and IGST Act, 2017 - if supplies of goods and/or services or both are made to a Special Economic Zone or a Developer of a Special Economic Zone, such supplies are exempted from payment of taxes, cess and other duties in the hands of the supplier - While the CGST Rules, 2017 provide that the refund is to be claimed by the suppliers who made supplies to the SEZ unit, this is subject to the overriding provisions of the SEZ Act. In view of the special status of SEZ units, the petitioner is entitled to claim refund of GST paid by its suppliers on supplies made to the petitioner, subject to the condition that the suppliers have not claimed any refund under the IGST Act, 2017 or CGST Act, 2017 - the impugned order is set aside and matter is remitted back to the revenue authorities to pass a fresh order allowing the petitioner's refund claims, after verifying that the suppliers have not claimed any refund - The Writ Petitions are allowed
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