Refund of unutilized Input Tax Credit - Seeking withdrawal of the deficiency memos - The High Court...

Refund of unutilized Input Tax Credit - Seeking withdrawal of the deficiency memos - The High Court observed that Section 54(8)(b) allows the refundable amount to be paid to the applicant without the necessity of a certificate from a Chartered Accountant, under certain circumstances. - The court noted the requirements of Rule 89(2), which mandates documentary evidence to establish refund eligibility, with exceptions for specified cases. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X