https://www.taxtmi.com/article/detailed?id=14516 Where a taxpayer has ceased business and GST registration is cancelled, directing a refund to the Electronic Credit Ledger is impracticable; the proper officer must reconsider a sanction order that contradicts payment to the bank account, offer an opportunity of hearing, and decide afresh within the prescribed short timeframe, having regard to statutory refund provisions for unutilised input tax credit under Section 54 of the CGST Act. en-us Wed, 28 May 2025 08:29:26 +0530 Wed, 28 May 2025 08:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14516 Where a taxpayer has ceased business and GST registration is cancelled, directing a refund to the Electronic Credit Ledger is impracticable; the proper officer must reconsider a sanction order that contradicts payment to the bank account, offer an opportunity of hearing, and decide afresh within the prescribed short timeframe, having regard to statutory refund provisions for unutilised input tax credit under Section 54 of the CGST Act. Articles Goods and Services Tax - GST Wed, 28 May 2025 08:29:26 +0530 https://www.taxtmi.com/article/detailed?id=14516