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GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Refund of unutilized Input Tax Credit pertaining to compensation ...


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

January 19, 2021

Case Laws     GST     HC

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

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