Refund of unutilized Input Tax Credit (ITC) - zero-rated supply ...
Case Laws GST
November 28, 2023
Refund of unutilized Input Tax Credit (ITC) - zero-rated supply - Clubbing of invoices - The clubbing or taking into account of this particular bill was without authority of law. Even if a portion of the claim was rejected, the simultaneous recovery was impermissible. - HC
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