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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Denial of refund of unutilised input tax credit (ITC) - period ...

GST

December 25, 2023

Denial of refund of unutilised input tax credit (ITC) - period of limitation - There is no dispute that the petitioner had attempted to file an application for refund on the GST portal twice but its application could not be uploaded on account of technical glitches. It is not disputed that the petitioner had also made a complaint and a ticket for the same was also raised. - refund cannot be rejected on the ground of delay - HC

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