The HC dismissed the petition for refund of unutilized ITC. It ...

Petition dismissed for refund of accumulated Input Tax Credit; ITC to be utilized for future tax liability.

December 21, 2024

Case Laws GST HC

The HC dismissed the petition for refund of unutilized ITC. It held that the petitioner had duly discharged output tax liability for March 2021 through electronic cash ledger, and the accumulated ITC in electronic credit ledger could be utilized for future tax liabilities. Since none of the conditions u/s 54(3) of CGST Act were met, the claim for refund of accumulated ITC was not maintainable. The HC found no illegality in the impugned order rejecting refund claim.

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The HC dismissed the petition for refund of unutilized ITC. It ...

Petition dismissed for refund of accumulated Input Tax Credit; ITC to be utilized for future tax liability.

December 21, 2024

Case Laws GST HC

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