HC directs dept to issue refund of unutilized Input Tax Credit

Vinod Oil and General Mills Vs Union of India and others (Punjab & Haryana High Court)

According to the Petitioner, despite applying for refund of unutilized Input Tax Credit amounting to Rs. 14,21,479/- accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) of the Central Goods and Service Tax Act, 2017 (‘CGST Act’), read with the rel

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