Refund claim of unutilized ITC used in making zero-rated supply ...

Case Laws GST

July 24, 2023

Refund claim of unutilized ITC used in making zero-rated supply of goods - Technical error / arithmetical error committed by the employee - It is settled law that the benefit which otherwise a person is entitled to once the substantive conditions are satisfied cannot be denied due to a technical error or lacunae in the electronic system - GST department directed to allow the refund - HC

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Refund claim of unutilized ITC used in making zero-rated supply ...

Case Laws GST

July 24, 2023

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