Refund in respect of unutilised Input Tax Credit (ITC) - time ...

Refund Claim for Unutilized ITC Can Span Multiple Months, Aligns with Statutory Time Limit and Circular No.37.

January 25, 2024

Case Laws GST HC

Refund in respect of unutilised Input Tax Credit (ITC) - time limitation - The appellate authority concluded that the refund claim can only be made with regard to a specific calendar month. This conclusion is contrary both to statutory prescription and Circular No.37. - the refund claim is within the time limit specified by statute that the petitioner is entitled to refund. - HC

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Refund in respect of unutilised Input Tax Credit (ITC) - time ...

Refund Claim for Unutilized ITC Can Span Multiple Months, Aligns with Statutory Time Limit and Circular No.37.

January 25, 2024

Case Laws GST HC

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