Refund of unutilized Input Tax Credit - Seeking withdrawal of ...

GST

March 7, 2024

Refund of unutilized Input Tax Credit - Seeking withdrawal of the deficiency memos - The High Court observed that Section 54(8)(b) allows the refundable amount to be paid to the applicant without the necessity of a certificate from a Chartered Accountant, under certain circumstances. - The court noted the requirements of Rule 89(2), which mandates documentary evidence to establish refund eligibility, with exceptions for specified cases.

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Refund of unutilized Input Tax Credit - Seeking withdrawal of ...

GST

March 7, 2024

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