Refund of ITC in case of inverted duty structure - Not allowing ...

High Court Rules Denial of ITC Refund on Input Services Ultra Vires to Section 54(3) of CGST Act 2017.

July 31, 2020

Case Laws GST HC

Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which denies the refund of “unutilised input tax” paid on “input services” as part of “input tax credit” accumulated on account of inverted duty structure is ultra vires the provision of Section 54(3) of the CGST Act, 2017. - HC

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Refund of ITC in case of inverted duty structure - Not allowing ...

High Court Rules Denial of ITC Refund on Input Services Ultra Vires to Section 54(3) of CGST Act 2017.

July 31, 2020

Case Laws GST HC

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