Refund of unutilized input tax credit - zero rated supply of ...

Case Laws GST

April 1, 2023

Refund of unutilized input tax credit - zero rated supply of goods - Constitutional Validity of provision of Rule 89(4) (C) of the CGST Rules - the impugned Rule 89(4)(C) is arbitrary and unreasonable, in as much as the possibility of taking undue benefit by inflating the value of the zero-rated supply of goods, cannot be a ground to amend the Rule, which deserves to be declared invalid on this ground also. - HC

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Refund of unutilized input tax credit - zero rated supply of ...

Case Laws GST

April 1, 2023

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