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GST - Highlights / Catch Notes

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Reimbursement of the GST from the recipient of goods i.e. Indian ...


Court Rules in Favor of Petitioner for GST Reimbursement Against Indian Railways, Upholding Payment Method u/s 49.

June 29, 2023

Case Laws     GST     HC

Reimbursement of the GST from the recipient of goods i.e. Indian Railways - Merely because the Petitioner uses the input tax credit which is credited to his electronic credit ledger for payment of the output tax, which is a permissible mode of payment as per Section 49, it would be completely contrary to the frame work of the GST Act to accept the contention of the Railways that the Petitioner would not be entitled to the reimbursement of the Input Tax Credit which the Petitioner used for payment of the Output Tax Credit. - HC

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