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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

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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