Court Orders Refund of Unutilized Input Tax Credit for 2017-18 and 2018-19; GSTN Portal or Manual Process Required.

Refund of unutilized Input Tax Credit pertaining to compensation cess - the respondents are directed either to open GSTN portal enabling the petitioner to file its application for refund in GST RFD-01 or to manually accept the application for refund of the petitioner pertaining to the period 2017-18 and 2018-19 in respect of its claim for refund of unutilized Input Tax Credit pertaining to compensation cess within a period of one month from the date of communication of this judgement. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X