https://www.taxtmi.com/caselaws?id=763540 HC dismissed the petition seeking refund of unutilized input tax credit (ITC). Court held petitioner had discharged output tax for March 2021 via electronic cash ledger and there was no duplication of payment despite ITC having been blocked and later unblocked; the blocking was not judicially challenged. The accumulated ITC remained available in the electronic credit ledger for future tax liabilities, and the refund claim did not satisfy conditions of Section 54(3) of CGST. No illegality was found in the impugned order, so judicial interference was refused. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 03 Nov 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763540 HC dismissed the petition seeking refund of unutilized input tax credit (ITC). Court held petitioner had discharged output tax for March 2021 via electronic cash ledger and there was no duplication of payment despite ITC having been blocked and later unblocked; the blocking was not judicially challenged. The accumulated ITC remained available in the electronic credit ledger for future tax liabilities, and the refund claim did not satisfy conditions of Section 54(3) of CGST. No illegality was found in the impugned order, so judicial interference was refused. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763540