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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Refund of Input Tax Credit accumulated due to inverted duty ...

Case Laws     GST

December 7, 2022

Refund of Input Tax Credit accumulated due to inverted duty structure - In the present case, the Petitioners have not only asserted that notice was not received by the Petitioners nor it was available on GSTN portal in the petition, but before passing the impugned order, the Petitioners had communicated to the Respondents that notice was not received nor it was available on portal. These facts have gone uncontroverted. - Matter restored back - HC

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