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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Refund of the input tax credit including cess - After this Court ...

GST

December 30, 2023

Refund of the input tax credit including cess - After this Court had passed an order, the adjudicating authority once again issued a show cause notice dated 07.07.2023. This is impermissible. The respondents were required to pass an order for sanctioning the refund in accordance with the law and not to re-adjudicate the application once again. - HC

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