Recovery of input tax credit - Transfer of unutilized ITC from ...

Case Laws GST

August 1, 2023

Recovery of input tax credit - Transfer of unutilized ITC from one entity to another - Demand confirmed on the ground that the transfer of the said ITC has been accepted and availed by the petitioner through Form GST-33 instead of GST ITC-02 - Orde of rejection cannot be justified - Matter restored back for reconsideration - HC

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Recovery of input tax credit - Transfer of unutilized ITC from ...

Case Laws GST

August 1, 2023

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The petitioners sought transfer of unutilized input tax credit available in their ledgers as on 02.06.2014 to the AP GST regime. The court held that Section 56 of the...

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