HC allows petitioner's claim for input tax credit (ITC) refund ...

Zero-Rated Services Refund Upheld: Registration Gaps Cannot Block Input Tax Credit Claim Under Sections 54(1) and 16(3)

April 24, 2025

Case Laws GST HC

HC allows petitioner's claim for input tax credit (ITC) refund on zero-rated services, holding that registration without specific service category details does not invalidate refund eligibility. The court interpreted Sections 54(1) and 16(3) of CGST and IGST Acts harmoniously, determining that a registered person can claim refund irrespective of service category omissions in registration application. The court directed the tax authority to verify and process the ITC refund claim, setting aside previous rejection orders and emphasizing procedural flexibility in tax credit claims.

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HC allows petitioner's claim for input tax credit (ITC) refund ...

Zero-Rated Services Refund Upheld: Registration Gaps Cannot Block Input Tax Credit Claim Under Sections 54(1) and 16(3)

April 24, 2025

Case Laws GST HC

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