Court Rules No Refund for Unused Input Tax Credit Transitioned via Trans-1 u/s 54 of CGST Act 2017.

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....Refund of input tax credit lying unutilized which has been transitioned by filing with Trans-1 after the implementation of Central Goods and Services Tax Act, 2017 under Section 54 of the Central Goods and Services Tax Act, 2017 as in the Section 54 of the the Tamil Nadu Goods and Services Tax Act, 2017 cannot be considered. - HC....