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GST - Highlights / Catch Notes

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

GST

June 16, 2023

Refund of Input Tax Credit - rejection on the ground of time limitation - In terms of the notification issued by the CBIC, the period commencing from 01.03.2020 to 28.02.2022 is required to be excluded. - The impugned orders are set aside and the petitioner’s application is restored to the Assistant Commissioner for fresh adjudication - HC

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