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Home Highlights December 2023 Year 2023 This

Refund of unutilised Input Tax Credit - rejection on the ground ...


SEZ Unit Wins Right to Refund of Unutilized Input Tax Credit After Initial Rejection Overturned by High Court.

December 14, 2023

Case Laws     GST     HC

Refund of unutilised Input Tax Credit - rejection on the ground that the petitioner is a SEZ unit and they are not entitled to file any refund application, but only the supplier of service - Order of rejection set aside and the refund application allowed. - HC

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