Mere delayed submission of eBRC/FIRC cannot invalidate GST refund: Karnataka HC

Nokia Solutions And Networks India Pvt Ltd. Vs Principal (Karnataka High Court)

Karnataka High Court has overturned an order by the Goods and Services Tax (GST) appellate authority that denied a refund of unutilized Input Tax Credit (ITC) to Nokia Solutions and Networks India Pvt Ltd. The court’s decision, which also quashed subsequent show-cause notices for recovery, underscored several procedural missteps by the revenue authorities and challenged their interpretation of “export of services” and “intermediary services” under GST laws.

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