https://www.taxtmi.com/caselaws?id=420742 The HC considered a petition seeking refund of Unutilized Input Tax Credit (UITC) of Rs. 8,63,156 under CGST and SGST for April-September 2020. Tax authorities had rejected the refund application due to a mismatch of Rs. 23,344.20, and the appellate authority dismissed the subsequent appeal. The court directed the Principal Commissioner, CGST Delhi (North) to issue a refund order if the petitioner's claim was valid. Alternatively, respondents were instructed to file an affidavit if they disputed more than just the mismatch amount, with the Principal Commissioner required to appear in court for further clarification. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420742 The HC considered a petition seeking refund of Unutilized Input Tax Credit (UITC) of Rs. 8,63,156 under CGST and SGST for April-September 2020. Tax authorities had rejected the refund application due to a mismatch of Rs. 23,344.20, and the appellate authority dismissed the subsequent appeal. The court directed the Principal Commissioner, CGST Delhi (North) to issue a refund order if the petitioner's claim was valid. Alternatively, respondents were instructed to file an affidavit if they disputed more than just the mismatch amount, with the Principal Commissioner required to appear in court for further clarification. Case-Laws GST Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420742