Refund of ITC - forcing an option to the assessee - It is clear ...

Dealer Can Choose Refund or Carry Forward ITC to GST; Portal Open Until 2024 for Decision Flexibility.

December 23, 2022

Case Laws GST HC

Refund of ITC - forcing an option to the assessee - It is clear from the narrative thus far that the dealer has two options i.e., refund or carrying forward the ITC to GST regime, the dealer in the case on hand, has opted for the former not the latter. The common portal giving dealer the option for choosing former or latter also is now active till 2024. In such circumstances, the dealer cannot be compelled to opt for one of the two i.e., refund or carrying forward the ITC to GST regime. - HC

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Refund of ITC - forcing an option to the assessee - It is clear ...

Dealer Can Choose Refund or Carry Forward ITC to GST; Portal Open Until 2024 for Decision Flexibility.

December 23, 2022

Case Laws GST HC

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