https://www.taxtmi.com/caselaws?id=403649 The High Court of Gujarat allowed the writ application, directing the respondents to refund the IGST amount to the petitioners. The judgment addressed the impact of recent GST provisions on ITC utilization and the conversion of IGST to CGST and SGST. The Court emphasized the need to reverse credit entries and adjust balances before sanctioning the refund, ensuring compliance with the amended provisions. en-us Fri, 29 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403649 The High Court of Gujarat allowed the writ application, directing the respondents to refund the IGST amount to the petitioners. The judgment addressed the impact of recent GST provisions on ITC utilization and the conversion of IGST to CGST and SGST. The Court emphasized the need to reverse credit entries and adjust balances before sanctioning the refund, ensuring compliance with the amended provisions. Case-Laws GST Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403649