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Goods and Services Tax

Delhi HC Approves ITC Refund Despite Rejection, citing Shipping Bill & Invoices

Case Law Details

Case Name
Star Publishers Distributors Vs Assistant Commissioner of CGST (Delhi High Court)
Date of Judgement/Order
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Star Publishers Distributors Vs Assistant Commissioner of CGST (Delhi High Court) Introduction: In a recent ruling, the Delhi High Court addressed the case of Star Publishers Distributors Vs Assistant Commissioner of CGST. The matter revolved around the rejection of a refund claim for Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime. The court’s decision has implications for taxpayers seeking refunds based on shipping bills and invoices. Detailed Analysis: 1. Refund Application: The petitioner had filed an application for a refund of Input Tax Credit (ITC) amounting t...
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