https://www.taxtmi.com/caselaws?id=767917 The SC ruled in favor of the petitioner, allowing the refund of unutilized Input Tax Credit (ITC). The court found the refund denial based on bank account location was technically unsustainable. It emphasized that the supplier's location is determined by the registered place of business, not the bank account receiving payment. The court directed reconsideration of the refund claim with statutory interest. en-us Wed, 19 Mar 2025 00:00:00 +0530 Wed, 04 Jun 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767917 The SC ruled in favor of the petitioner, allowing the refund of unutilized Input Tax Credit (ITC). The court found the refund denial based on bank account location was technically unsustainable. It emphasized that the supplier's location is determined by the registered place of business, not the bank account receiving payment. The court directed reconsideration of the refund claim with statutory interest. Case-Laws GST Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767917