2019 (7) TMI 1383

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1. The Commissioner, Central GST, Ahmedabad in his impugned order has observed as under : "The primary ground raised by the department is that when the mandate of Section 54(3) of the CGST Act, 2017 clearly states that a registered person may claim refund of any unutilized input tax credit at the end of any tax period, the question of granting refund, especially when there was no balance of un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ITC lying in the balance in respect of the refunds erroneously granted [refer Table B], it was incumbent on the respondent not to have claimed it in the first place." 2. In a query which was raised by the Assistant Commissioner, Central GST & C.Ex., Division-VI, Ahmedabad- North, with regard to the unutilized input tax credit after the order of refund, the same was responded by the writ applica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X