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GST - Highlights / Catch Notes

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Refund of Input Tax - rejection on the ground that there was a ...

GST

July 12, 2021

Refund of Input Tax - rejection on the ground that there was a mismatch between the export value and the net ITC when compared to monthly returns - The impugned order, is non-speaking. - no reasons have been adduced for the rejection of the request. Bearing in mind the violation of principles of natural justice, the impugned order of rejection is set aside. - HC

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