2019 (7) TMI 1383

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.... HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The Commissioner, Central GST, Ahmedabad in his impugned order has observed as under : "The primary ground raised by the department is that when the mandate of Section 54(3) of the CGST Act, 2017 clearly states that a registered person may claim refund of any unutilized input tax credit at the end of any tax period, the question of granting refu....

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....firm belief, that once there was no unutilized ITC lying in the balance in respect of the refunds erroneously granted [refer Table B], it was incumbent on the respondent not to have claimed it in the first place." 2. In a query which was raised by the Assistant Commissioner, Central GST & C.Ex., Division-VI, Ahmedabad- North, with regard to the unutilized input tax credit after the order of ref....