https://www.taxtmi.com/highlights?id=69042 Refund of unutilized input tax credit - zero rated supply of goods - Constitutional Validity of provision of Rule 89(4) (C) of the CGST Rules - the impugned Rule 89(4)(C) is arbitrary and unreasonable, in as much as the possibility of taking undue benefit by inflating the value of the zero-rated supply of goods, cannot be a ground to amend the Rule, which deserves to be declared invalid on this ground also. - HC en-us Sat, 01 Apr 2023 13:50:47 +0530 Sat, 01 Apr 2023 13:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69042 Refund of unutilized input tax credit - zero rated supply of goods - Constitutional Validity of provision of Rule 89(4) (C) of the CGST Rules - the impugned Rule 89(4)(C) is arbitrary and unreasonable, in as much as the possibility of taking undue benefit by inflating the value of the zero-rated supply of goods, cannot be a ground to amend the Rule, which deserves to be declared invalid on this ground also. - HC Highlights GST Sat, 01 Apr 2023 13:50:47 +0530 https://www.taxtmi.com/highlights?id=69042