https://www.taxtmi.com/caselaws?id=446069 HC ruled that a refund application for unutilized Input Tax Credit was improperly challenged by tax authorities. The communication citing deficiencies was deemed insufficient, and the officer was directed to process the application in accordance with Rule 89(2) of CGST Rules, while retaining the right to verify the claim and request additional documents if necessary. en-us Tue, 21 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446069 HC ruled that a refund application for unutilized Input Tax Credit was improperly challenged by tax authorities. The communication citing deficiencies was deemed insufficient, and the officer was directed to process the application in accordance with Rule 89(2) of CGST Rules, while retaining the right to verify the claim and request additional documents if necessary. Case-Laws GST Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446069