TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Transitional credit of input tax available under VAT Act sought. State contended refund application pursuant to Annexure-P/15 required. Court held refund of Rs. 5,38,20,214/- sanctioned payable to petitioner unrelated to input tax sought for transitional credit in GST period. Rs. 32,29,195/- withheld due to additional demand, would have been forfeited if input tax claim disallowed. Input tax claim allowed, withholding of refund amounts to that extent to be disbursed as per Section 54(12) of CGST Act. No refund application required since major refund portion under Annexure-P/15 already refunded. Refund with applicable interest to be made within one month. Writ petition disposed of.
TaxTMI 
TaxTMI 
