Refund of unutilised input tax credit - non-compliance with the ...

Case Laws GST

December 23, 2022

Refund of unutilised input tax credit - non-compliance with the procedure - When the entitlement of the petitioner for refund is not in dispute and the appellate authority has confirmed the claim of the petitioner and the conditions of section 54(3) of the Act and Rule 89(4) of the Rules are complied with, in such facts and circumstances, even if the procedure laid down in the circular for getting refund stands at variance or if it was not observed by the petitioner for nonculpable reasons, the providence and procedure in the circular would not prevail over the statutory prescription under which the right of the petitioner to get refund is established. - HC

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Refund of unutilised input tax credit - non-compliance with the ...

Case Laws GST

December 23, 2022

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