https://www.taxtmi.com/caselaws?id=383687 The High Court issued a notice to the respondents to address issues regarding the interpretation of Section 54(3) of the CGST Act, 2017 on refund of unutilized input tax credit. The Court emphasized the importance of proper consideration of all relevant factors before granting or disputing refund claims, highlighting the need for adherence to legal provisions and accurate interpretation of credit transfers under the GST regime. No coercive recovery towards the refund amount was ordered during the interim period to ensure a fair process for all parties involved. en-us Thu, 25 Jul 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383687 The High Court issued a notice to the respondents to address issues regarding the interpretation of Section 54(3) of the CGST Act, 2017 on refund of unutilized input tax credit. The Court emphasized the importance of proper consideration of all relevant factors before granting or disputing refund claims, highlighting the need for adherence to legal provisions and accurate interpretation of credit transfers under the GST regime. No coercive recovery towards the refund amount was ordered during the interim period to ensure a fair process for all parties involved. Case-Laws GST Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383687