https://www.taxtmi.com/caselaws?id=411102 The appeal by M/s CMS Info Systems Ltd. for a refund of Input Tax Credit (ITC) related to cash carry vans was rejected. The ruling from Maharashtra's Authority for Advance Ruling (AAAR) was deemed inapplicable in Rajasthan. Section 54 of the CGST Act, 2017, does not allow for a refund of unutilized ITC in this scenario. Additionally, the time limit for claiming ITC had lapsed, rendering the refund claim invalid. The original decision denying the refund was upheld, and the appeal was dismissed. en-us Wed, 23 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411102 The appeal by M/s CMS Info Systems Ltd. for a refund of Input Tax Credit (ITC) related to cash carry vans was rejected. The ruling from Maharashtra's Authority for Advance Ruling (AAAR) was deemed inapplicable in Rajasthan. Section 54 of the CGST Act, 2017, does not allow for a refund of unutilized ITC in this scenario. Additionally, the time limit for claiming ITC had lapsed, rendering the refund claim invalid. The original decision denying the refund was upheld, and the appeal was dismissed. Case-Laws GST Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411102