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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Refund of CGST u/s 54 - it was found that the vehicles mentioned ...

Case Laws     GST

February 13, 2023

Refund of CGST u/s 54 - it was found that the vehicles mentioned in two invoices were not registered on the e-vahan portal. - Having established that the foundation of the Revenue’s appeal is flawed, the petitioner was not required to do anything more. The Appellate Authority did not find any flaw in the details as furnished by the petitioner. - HC

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